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    <title>2009 (2) TMI 592 - CESTAT, CHENNAI</title>
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    <description>The Tribunal held that installation charges collected by HCL for assembling computers are not includible in the assessable value for excise duty but are subject to service tax. Consequently, penalties and interest imposed on HCL were set aside. The appeals were allowed, and the impugned orders were annulled on 12-2-2009.</description>
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      <link>https://www.taxtmi.com/caselaws?id=125879</link>
      <description>The Tribunal held that installation charges collected by HCL for assembling computers are not includible in the assessable value for excise duty but are subject to service tax. Consequently, penalties and interest imposed on HCL were set aside. The appeals were allowed, and the impugned orders were annulled on 12-2-2009.</description>
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