2007 (2) TMI 27

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....he equipment supplied by the appellant shall form part of the assessable value. This was only grievance for which they came in redressal, submitting that ld. Commissioner (Appeals) having ignored the aspects of obligation of the assessee to provide services as a part of the sale, re-consideration of the issue is desirable at the interest of justice. 2. The assessee came in Cross Objection submitt....

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....lear as per the work order, for discharge of two different obligation to be separately fulfilled, there is no scope to club consideration relating to service and sale. For such reason there is no necessity to include the service charges in the assessable value which was rightly excluded by the ld. first appellate authority finding service charges received were already taxed by provisions of Financ....