https://www.taxtmi.com/caselaws?id=33252 Service tax was held not chargeable on erection, commissioning and installation of medical equipment where those activities were incidental to the sale of goods and no separate consideration was shown. The transaction was determined on its substance: the invoice value already included the equipment and the optional installation-related work, and excise duty had been paid on that composite value. On that footing, the same value could not be subjected to a further service tax levy, and the demand and penalties were unsustainable. en-us Wed, 29 Oct 2008 00:00:00 +0530 Fri, 24 Aug 2012 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33252 Service tax was held not chargeable on erection, commissioning and installation of medical equipment where those activities were incidental to the sale of goods and no separate consideration was shown. The transaction was determined on its substance: the invoice value already included the equipment and the optional installation-related work, and excise duty had been paid on that composite value. On that footing, the same value could not be subjected to a further service tax levy, and the demand and penalties were unsustainable. Case-Laws Service Tax Wed, 29 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33252