2017-VIL-116-ALH M/s BHARAT HEAVY ELECTRICALS LIMITED Vs STATE OF U.P. U.P. Value Added Tax Act, 2008 - Supply, Erection and Commissioning of Complete Power Plants on turnkey basis - reassessment invoking the extended period of limitation - Section 29(1) ...
SC : Charges while installing / assembling machinery at customers’ site not includible in transaction value
Installation, erection and commissioning charges incurred while assembling final product viz. plastic machinery at customers’ site, not includible while arriving at assessable value u/s 4 of Central Excise Act; Notes that assessee, for convenience, transp ...
Foils Revenue attemptto deny supply abatement on Commissioning/Installation Services post 2007
CESTAT allows 67% abatement benefit under Notification No. 1/2006-ST towards material supplied under “Erection, Commissioning & Installation” service contract; Rejects Revenue contention that change of classification to “Works Contract Service” on cus ...
Assessee’s contract couldn’t be deemed as composite contract if all its activities were identifiable separately
Where activities undertaken by assessee were identifiable separately, such activities couldn’t be termed as 'composite contract' In the instant case the assessee was involved in the activity of "Construction of Civil Work" as well as "Erection, Commissio ...
Erection, Commissioning or installation service
CESTAT, BANGLORE BENCH ABB Ltd. (vs) Commissioner of Service Tax*, Bangalore Section 65(29) of the Finance Act, 1994 - Erection, Commissioning or installation service - Period 30-11-2004 to 9-3-2007 - Assessee -company had entered into five contracts wi ...