https://www.taxtmi.com/caselaws?id=427220 The Tribunal held that the appellant, a manufacturer of weighing scales/machines, should not be liable to pay service tax on the activity of installation or commissioning of weighing machines. The Tribunal found that since the appellant did not charge separately for installation, paid Central Excise duty on the total value, and did not claim deductions for installation, the activities should be considered as manufacturing, not taxable services. The demands for service tax raised on the appellant were deemed invalid, and the appeals were allowed in favor of the appellant. en-us Tue, 03 May 2022 00:00:00 +0530 Thu, 02 Mar 2023 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427220 The Tribunal held that the appellant, a manufacturer of weighing scales/machines, should not be liable to pay service tax on the activity of installation or commissioning of weighing machines. The Tribunal found that since the appellant did not charge separately for installation, paid Central Excise duty on the total value, and did not claim deductions for installation, the activities should be considered as manufacturing, not taxable services. The demands for service tax raised on the appellant were deemed invalid, and the appeals were allowed in favor of the appellant. Case-Laws Service Tax Tue, 03 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427220