https://www.taxtmi.com/caselaws?id=374713 The Tribunal remanded the case for detailed verification at the original level as the appellant had split invoice values to show part as installation charges, reducing assessable value. The Additional Commissioner's confirmation of duty pre-July 2003 was challenged due to discrepancies in reliance on extraneous considerations, leading to a detailed verification of all contracts. While the demand for Service Tax liability post-July 2003 was dropped, duty for the pre-July 2003 period was confirmed. Penalties and interest imposed were contested, prompting a remand for further examination of each contract to determine accurate installation charge percentages. Verification of documentary evidence and contracts was emphasized for establishing the extent of invoice value splitting. en-us Tue, 20 Nov 2018 00:00:00 +0530 Fri, 08 Feb 2019 06:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374713 The Tribunal remanded the case for detailed verification at the original level as the appellant had split invoice values to show part as installation charges, reducing assessable value. The Additional Commissioner's confirmation of duty pre-July 2003 was challenged due to discrepancies in reliance on extraneous considerations, leading to a detailed verification of all contracts. While the demand for Service Tax liability post-July 2003 was dropped, duty for the pre-July 2003 period was confirmed. Penalties and interest imposed were contested, prompting a remand for further examination of each contract to determine accurate installation charge percentages. Verification of documentary evidence and contracts was emphasized for establishing the extent of invoice value splitting. Case-Laws Central Excise Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374713