https://www.taxtmi.com/caselaws?id=362020 Composite invoices covering manufactured electronic safety equipment and installation/commissioning were examined under excise and service tax law. The record showed that manufacture was the taxable event under central excise and duty had already been paid on the full composite value, while installation was only incidental to the sale and supply of goods. On that basis, a further service tax demand on the same value was not sustainable, and the Commissioner's adjustment against the service tax demand could not survive. The matter was therefore decided in favour of the assessee, with the impugned order set aside and relief granted. en-us Wed, 21 Feb 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362020 Composite invoices covering manufactured electronic safety equipment and installation/commissioning were examined under excise and service tax law. The record showed that manufacture was the taxable event under central excise and duty had already been paid on the full composite value, while installation was only incidental to the sale and supply of goods. On that basis, a further service tax demand on the same value was not sustainable, and the Commissioner's adjustment against the service tax demand could not survive. The matter was therefore decided in favour of the assessee, with the impugned order set aside and relief granted. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362020