2010 (12) TMI 159

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.... by: Mr. N.A. Sayyad, J.D.R) Per: P.G. Chacko 1.  After examining the records and hearing both sides, we are inclined to dispose of the appeal itself finally at this stage.  Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. In adjudication of a show-cause notice, the original authority demanded service tax of Rs 17,18,075/- from the appellant for the peri....

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....the Central Excise Act.  The present appeal is directed against the Appellate Commissioners order of dismissal of appeal filed by the party. 3. After examining the records and hearing both sides, we note that the appellant was a sub-contractor for M/s Bharat Heavy Electricals Ltd (BHEL) during the material period.   BHEL did not pay service tax under the aforesaid head as, accord....

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....for erection inasmuch as erection was not a part of the service prior to 10.9.2004.  In this connection, the learned consultant for the appellant has invited our attention to the definition of the service given under Section 65 (39a) of the Finance Act, 1994.  We have also heard the learned JDR for the Revenue, who has not contended that erection was also part of the definition of the se....