TaxTMI 
TaxTMI 
2018 (6) TMI 847
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.... assessee, M/s. Siemens Ltd, are engaged in manufacture or Electronic Safety System and Accessories and are registered with Central Excise Department. During audit of accounts, it was noticed that assessee received composite order for supply and installation and commissioning of electronic security and safety systems from their customers. The assessee had two patterns of billing depending upon the Order Placed by customers. They manufacture electronic safety system and install the same for the customers wherein the charges are raised compositely and the appellant discharges central excise duty on the whole amount raised in the invoices. No service tax is paid on the erection and commissioning activity, the charges being composite charges, i....
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.... department has filed appeal ST/65-67/2010 contending that Commissioner ought not to have ordered for adjustment of the demand of service tax towards the excise duty already paid by assessee. 2. On behalf of assessee, the Ld. Counsel, Sh. Raghavan Ramabhadran appeared and argued the matter. He submitted that the impugned OIO has confirmed the demand of Service tax on the basis that the sale and the incidental activity or commissioning the said equipment at the customer's premises a composite works contract liable to applicable service tax wherein the predominant activity is that or service and not sale. The above finding is incorrect as the transaction is one of an outright sale of electronic safety equipment and the activi....
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....ale of air-conditioners to the customer, In the present transaction on which service tax has been demanded is identical to the above transaction on which the Hon'ble High court declared that the activity of works in installation is incidental to sale of the air-conditioners, The Appellant submits that the ratio of the above decision applies in full force the present transaction and consequently no service tax is liable on the same. Further the issue stands covered in their favour in their own case vide F.O. 41920/2016 dt. 20.10.2016, which was on identical facts. 3. On behalf of Revenue, the Ld-AR, Sh. Arul C. Durairaj appeared and argued the matter. He pointed out that there is no provision in law for adjusting the service tax a....