2010 (8) TMI 195

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....bsp;    Shri S.J. Vyas, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. -  The appellant is a proprietorship concern engaged in providing services under the category of erection, commissioning and installation. The service became liable to service tax with effect from 1-7-03 and appellant submitted an application for registration on 26-....

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....tallation services provided by an individual would be exempt with the introduction of Notification No. 18/03-S.T., dated 21-8-03. Even then the learned advocate submitted that appellant is not challenging the liability of service tax and not seeking refund but the only request is that penalties may be waived. 4. Learned DR submitted that appellant was providing service in the name of Star ....