HC
exercises writ jurisdiction to set aside adjudication order confirming excise
duty liability on activity of supply of IT products purchased from vendors and
installation at customers’ premises after customization as per their needs;
Notes assessee’s claim that integrating multiple products sourced from
different vendors only involved a skill of service and nothing else,
accordingly it had paid service tax thereon; Seeking to set right the
jurisdictional error committed in decision making process, HC observes that
each of assessee’s activities would require to be examined on focal point
whether they would fall within the meaning of manufacture of goods or not;
There cannot be generalization of assessee’s activities, states HC while
observing, “No doubt, the law discussed by the Commissioner is the correct
principles revolving around the issue. But, the point is whether each of the
activities of the petitioner would fall for consideration as a 'manufacturer of
goods' or not.” ; Accordingly, remands the matter for fresh consideration,
without expressing any view on merits : Kerala HC
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