TaxTMI 
TaxTMI 
TaxTMI 
2019 (3) TMI 1330
X X X X Extracts X X X X
X X X X Extracts X X X X
....hri P. Dinesha, Member (Judicial) Shri M. Kannan, Advocate, for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per P. Dinesha The appellant is a manufacturer of printed materials, had imported printing machines from various suppliers during the impugned period ie., 2008-09 to 2009-10. Such imported machines were installed by the manufacturer/supplier through their rep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eby rejecting the appeal. Aggrieved, the appellant is before this forum. 2. Heard the Ld. Advocate, Shri M. Kannan, appearing for the assessee and Ld. DR, Shri B. Balamurugan, appearing for the Revenue. During the course of hearing, Ld. Advocate submitted interalia that the appellant purchased machinery whereas no separate payment was made towards the installation of the same; that the installati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....supplier including the value of installation and therefore, the fact that the appellant did not pay towards the installation separately, is incorrect. 4.1 We have considered the rival contentions, gone through the documents placed on record, have also gone through the decisions relied on by the Ld. Advocate during the course of the arguments. 4.2 Admittedly, the Bill of Entry reflects sale of ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch a situation, the sale is held to be complete only when such imported machines are installed. It is not the case of the Revenue that there is separate agreement for providing the service of erection, commissioning or installation and it is not even its case that the main purpose of invoices was for providing the services of installation (erection, commissioning and installation), nor is the case....