https://www.taxtmi.com/caselaws?id=759007 CESTAT Ahmedabad dismissed the appeal regarding service tax on erection, commissioning and installation activities. The appellant manufactured and supplied textile machines with included installation services at customer sites. Since no separate consideration was received for installation services and the entire amount was treated as sale value subject to central excise duty, no service tax liability arose. The tribunal relied on precedent in Aalidhra Textool Engineers case, holding that when manufacturing involves incidental services without separate charges, the entire value constitutes sale value with no additional service tax applicable. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759007 CESTAT Ahmedabad dismissed the appeal regarding service tax on erection, commissioning and installation activities. The appellant manufactured and supplied textile machines with included installation services at customer sites. Since no separate consideration was received for installation services and the entire amount was treated as sale value subject to central excise duty, no service tax liability arose. The tribunal relied on precedent in Aalidhra Textool Engineers case, holding that when manufacturing involves incidental services without separate charges, the entire value constitutes sale value with no additional service tax applicable. Case-Laws Service Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759007