2017 (11) TMI 1108

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....adav, Advocate - for the respondent ORDER Per: B. Ravichandran The appeal by the Revenue is against the Order-in-Original dated 31.7.2012 of Commissioner (Adjudication), Service Tax, New Delhi. The respondents are engaged in sale and installation of medical equipments in various hospitals. The dispute in the present case relate to their service tax liability under the category of "erectio....

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....espondents have to supply the equipments and install in the required premises to make them functional. It is clear that the respondent engaged certain job workers to execute the installation work in the customer's premises. The books of account maintained by the respondent clearly show that they have spent money on such services which necessarily should form part of their consideration received fo....

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....ground in the present appeal by the Revenue to interfere with the impugned order. 4. We have heard both the sides and perused the appeal records. 5. The original authority examined the terms of contracts entered into by the respondent and excluded consideration of sale contracts of Rs. 96.47 crores from the total consideration. Even on the remaining amount of Rs. 37.23 crores, he recorded th....

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....service which was part of works contract. If the goods were sold and VAT is paid as per the State Govt. law for full value, no tax liability will arise under the Finance Act, 1994. 6. One more important aspect in the present case is that show cause notice proceedings against the respondent is to recover service tax under "erection, commissioning and installation service". We note that the contr....