Minicomp Ltd. Vs. Commissioner of Cus. and C. Ex.

Minicomp Ltd. vs Commissioner of Cus. and C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jun 27, 2002

~1 min read

https://sooperkanoon.com/case/28449

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/28449
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, J T J.H.
Decided On: Jun 27, 2002
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Minicomp Ltd.

Respondent

Commissioner of Cus. and C. Ex.

Legal References

Reported In: (2003)(157)ELT34Tri(Mum.)bai

Excerpt

1. the challenge of the assessee to the impugned order of the commissioner (appeals) is against his finding that the training imparted by the appellants enriches the value of the computers manufactured and cleared by them and promotes its marketability and therefore training charges are required to be included in the assessable value of the computers.2. none appears for the appellant in spite of notice. hence we have heard the learned dr and perused the records.3. in the case of cce, bangalore v. sunray computers - 1988 (33) e.l.t.787 (t) the tribunal has held that training of customer's staffs, whether prior to the delivery of the computer or thereafter can be said to have no nexus with the manufacture or marketability of the computer and hence its value is not includible in the assessable value of the computers. the same view has been taken in the case of auto control pvt. ltd. v. cce 4. following the ratio of the above decisions we hold that the training charges do not form part of the assessable value of the computers manufactured by the appellants herein, set aside this portion of the finding of the commissioner (appeals) and allow the appeal.

Full Judgment

1. The challenge of the assessee to the impugned order of the Commissioner (Appeals) is against his finding that the training imparted by the appellants enriches the value of the computers manufactured and cleared by them and promotes its marketability and therefore training charges are required to be included in the assessable value of the computers.

2. None appears for the appellant in spite of notice. Hence we have heard the learned DR and perused the records.

3. In the case of CCE, Bangalore v. Sunray Computers - 1988 (33) E.L.T.787 (T) the Tribunal has held that training of customer's staffs, whether prior to the delivery of the computer or thereafter can be said to have no nexus with the manufacture or marketability of the computer and hence its value is not includible in the assessable value of the computers. The same view has been taken in the case of Auto Control Pvt. Ltd. v. CCE 4. Following the ratio of the above decisions we hold that the training charges do not form part of the assessable value of the computers manufactured by the appellants herein, set aside this portion of the finding of the Commissioner (Appeals) and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Minicomp Ltd. vs Commissioner of Cus. and C. Ex. Same Subject Service Tax Same Judge J Balasundaram, J T J.H.