TaxTMI 
TaxTMI 
2026 (9) TMI 1380
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....d., Bangalore had not discharged service tax on 'Erection, Commissioning and Installation Services', Commercial Training and Coaching Services, Management, maintenance or repair services and also denied the cenvat credit on ineligible services. The Commissioner in the impugned order, on adjudication, upheld the demand of service tax on the above services and also disallowed cenvat credit. Aggrieved by this order, the appellant is in appeal before us. 2. The Learned Counsel submits that M/s. Dell International Services India Pvt. Ltd. is engaged in manufacture of IIT products in India and also provide installation and maintenance services in relation to the products directly supplied to the customers in India. Accordingly, the appellant u....
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....amendment to Section 65(39a) of the Finance Act, 1994; hence, the demand cannot be sustained. They also relied on the decision in the case of Power Best Electricals vs. CCE, Calicut: 2008 (9) STR 497 (Tri.-Bang.). 2.2 It is also submitted that the tax is demanded on the entire amount of sales and services declared under the head of Sales and Services in their financial accounts and the demand is solely based on their financial accounts which cannot be sustained. With regard to demand of service tax under Reverse Charge Mechanism (RCM) for import of services, it is submitted that demand cannot be sustained as the period of dispute is from 1.1.2005 to 22.02.2006 in terms of Rule 2(1)(d)(iv) of Service Tax Rules, 1994 which has been set asi....
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....ession of facts or misstatements are to be found as is held in the case of Mega Trends Advertising Ltd. vs. CCE & ST: 2020 (38) GSTL 57 (Tri.-All.) and in the case of Gannon Dunkerly and Co. vs. CST: 2020-VIL-518-CESTAT-Del.-ST. 3. The learned Authorised Representative (AR) referring to the impugned order submits that the demands on various services confirmed by the Commissioner are justified and denial of cenvat credit also needs to be sustained. 4. Heard both sides. The undisputable facts are that the appellant were engaged in the business of importing and marketing, distribution, sale and transfer of all kinds of computer systems and storage devices including personal and desktop computers, notebook computer, servers, printers, wor....
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.... 65(39a) "erection, commissioning or installation" means any service provided by a commissioning and installation agency, in relation to, - (i) erection, commissioning or installation of plant, machinery or equipment; or (ii) installation of- (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or such other similar services; ....
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....tallation of wiring and wireline, broadband and cables will not fall under the category of machinery and equipment but are specifically included in the amended category of 'Installation of Electrical and Electronic devices. Admittedly, in the instant case, the period of dispute is from April 2003 to March 2005 and the demand on installation of computer systems and service by considering the amended definition of ''Erection, Commissioning and Installation Services'' and also taking into account the various decisions discussed above, we do not find any justification in demanding service tax of Rs.1,93,68,532/- for the period prior to 16.06.2005, hence the same is set aside. 6. With regard to 'Maintenance or repair Services', the demand is ....
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....le High Court of Bombay in the case of Coca Cola India Pvt. Ltd. (supra) wherein it was observed as follows: "37. A consumption tax derives its name from the fact that tax burden is ultimately borne by the final consumer and business does not bear the burden of the tax, since the business are allowed to take credit of tax paid on inputs supplied/received by them. If therefore Cenvat is denied to the input service received by the assessee as in the present case, they will become burden to the assessee, which is against the very grain or principle of VAT being a consumption tax. 38. Service tax therefore, paid on expenditure incurred by the assessee on advertisements sales promotion, market research will have to be allowed a....