https://www.taxtmi.com/caselaws?id=236554 The Tribunal ruled in favor of the appellant, setting aside the demand of duty and penalty for supply of internet nodes and installation/commissioning services. It held that installation and commissioning charges should not be added to the assessable value for duty payment if service tax has already been paid on these charges. The Tribunal distinguished between the activities of supply and installation/commissioning, stating that paying service tax on the latter exempts it from Central Excise duty. The appellant's appeal was allowed, providing consequential relief. en-us Tue, 30 Apr 2013 00:00:00 +0530 Wed, 06 Nov 2013 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236554 The Tribunal ruled in favor of the appellant, setting aside the demand of duty and penalty for supply of internet nodes and installation/commissioning services. It held that installation and commissioning charges should not be added to the assessable value for duty payment if service tax has already been paid on these charges. The Tribunal distinguished between the activities of supply and installation/commissioning, stating that paying service tax on the latter exempts it from Central Excise duty. The appellant's appeal was allowed, providing consequential relief. Case-Laws Central Excise Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236554