https://www.taxtmi.com/caselaws?id=362720 The Tribunal upheld the Commissioner, Raipur's jurisdiction, determining the appellant's activities as taxable erection, commissioning, and installation services. It rejected the appellant's claim that L&T's payment covered their service tax liability, emphasizing separate liabilities. The Tribunal invoked the extended period for issuing the show cause notice due to the appellant's non-registration and uncooperative behavior. The demand for service tax and penalties was confirmed, with the appeals dismissed for lacking merit. The decision was pronounced on 28.06.2018. en-us Thu, 28 Jun 2018 00:00:00 +0530 Tue, 27 Aug 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362720 The Tribunal upheld the Commissioner, Raipur's jurisdiction, determining the appellant's activities as taxable erection, commissioning, and installation services. It rejected the appellant's claim that L&T's payment covered their service tax liability, emphasizing separate liabilities. The Tribunal invoked the extended period for issuing the show cause notice due to the appellant's non-registration and uncooperative behavior. The demand for service tax and penalties was confirmed, with the appeals dismissed for lacking merit. The decision was pronounced on 28.06.2018. Case-Laws Service Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362720