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    <title>Machine Sale Excludes Service Tax: Installation Activities Incidental to Purchase, Not Taxable as Service.</title>
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    <description>Nature of activity - service or not - The erection and installation is incidental to the sale/supply of the machine. Therefore, the entire transaction is of sale and purchase of the machine and, hence, no service is involved. Therefore, no Service Tax can be demanded.</description>
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      <description>Nature of activity - service or not - The erection and installation is incidental to the sale/supply of the machine. Therefore, the entire transaction is of sale and purchase of the machine and, hence, no service is involved. Therefore, no Service Tax can be demanded.</description>
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