2016 (10) TMI 682

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.... Pankaj Sethi, learned Consultant for the respondent. 3. As per facts on record the assessee were placed with a purchase order by M/s Kurlon, Malanpur for supply of Fire Hydrant System totaling amounting to Rs. 25,76,925/-, vide purchase order dated 20^th June, 2007. The said goods were supplied by the respondent under the cover of invoices dated 27^th December 2007. 4. Revenue was of the view that the appellants have undertaken the installation of the said Fire Hydrant System and as such they are liable to pay service tax to the tune of Rs. 1,10,424/-. On indicating the same to the assessee, they deposited the tax alongwith interest vide challan dated 20^th August 2008 and also filed a refund claim subsequently on the ground that no ....

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....ook the work of installation and commissioning. The fact that the VAT has been paid on the entire contract value is no ground for holding that services were not provided by the assessee, as has been held by the Hon'ble Supreme Court in the case of Idea Mobile. 8. We have gone through the entire purchase order and the various clauses to which our attention stands drawn. There is no clause directly on the issue, requiring the assessee to do the installation and commissioning of the Fire Hydrant System. The various clauses are only to the effect that after the delivery of the goods, the respondent has to depute competent technical people for assembly, erection and commissioning and if the assessee is not available during the commissioni....