https://www.taxtmi.com/caselaws?id=235349 The Tribunal ruled in favor of M/s Suvidha Engineers India Ltd., holding that their activities related to HVAC turnkey projects were taxable under Commissioning or Installation Service even before 16.06.2005. However, the Show Cause Notice issued for the period from 01.07.2003 to 15.06.2005 was deemed time-barred as it was issued beyond one year from the availability of taxable service details, resulting in the appeal being allowed on the grounds of time limitation. en-us Fri, 05 Jul 2013 00:00:00 +0530 Tue, 07 Jan 2014 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235349 The Tribunal ruled in favor of M/s Suvidha Engineers India Ltd., holding that their activities related to HVAC turnkey projects were taxable under Commissioning or Installation Service even before 16.06.2005. However, the Show Cause Notice issued for the period from 01.07.2003 to 15.06.2005 was deemed time-barred as it was issued beyond one year from the availability of taxable service details, resulting in the appeal being allowed on the grounds of time limitation. Case-Laws Service Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235349