2017 (4) TMI 553

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....hikari, Advocate for the Appellants Shri. S.V. Nair, Asstt. Commissioner(A.R.) for the Respondent Per: Ramesh Nair The issue involved in the present case is that whether in respect of already sold out machines charges of servicing of the said machine, training of the operator, charges for providing assistance in plant layout and service charges for changing power voltage in the electric m....

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..... 2016 (331) E.L.T. 3 (S.C.) b. CC.Cus., Ahmedabad v/s Essar Steel Ltd. 2015 (319) E.L.T. 202 (S.C.) c. Classic Polytubes Pvt. Ltd. v/ s CCEx., Lucknow 2016 (336) E.L.T. 180 (Tri. - All.) d. CCE, Ahmedabad-li v/ s Lubi Submersibles Ltd. 2015 (317) E.L.T. 299 (Tri. - Ahmd.) e. CCE, Delhi-I v/s Real Times Systems Ltd. 2009 (237) E.L.T. 289 (Tri. - Del.) He further submits that in the ....

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....ng of the machine is in respect of those machine which were sold almost more than four years ago therefore the same cannot be treated as part of the transaction value of any machine sold by the appellant. It is also noticed that appellant on all these activity discharging service tax. These activity are completely independent from the manufacture and sale of the machine. We also observed that in a....