2010 (4) TMI 124

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.... Dr. C. Satapathy, Member (Technical); Hon'ble Mr. D.N. Panda, Member (Judicial) FINAL ORDER NO.____ dated ____ Per D.N. PANDA: The short question in this appeal is whether 'External Erection Service and other services' shall fall under the category of 'Commissioning and Installation' services. 2. Revenue made out the case against the assessee on the basis of certain information dis....

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....2004 to tax the service. 3. Revenue pleading in the course of hearing is that the service provided was commissioning and installation. Therefore, orders of the authorities below raising demand shall sustain. 4. Heard both sides and perused the record. We are unable to find what was the nature of the activity carried out by the appellants to bring it into the fold of installation and commissi....