2010 (8) TMI 478

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..... Essar Construction Limited, M/s. GAIL etc. They were also engaged in the installation and commissioning of gas plant maintenance and repair of such plants. On the ground that activities of the appellants are covered and are liable to service tax under the categories of Maintenance and Repair Services, Manpower Recruitment, Erection, Commissioning or Installation Services and Construction services, investigation was taken up on finding that appellant had not paid any service tax till 28-10-2005, even though they had registered themselves during the month of April, May and October 2005. After a detailed examination and analysis of the activities carried out by the appellants and scrutiny of books of account etc. proceedings were started whi....

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....an interim reply and this is proved by the fact that Commissioner has in one place said that copy of the full contract has not been submitted. It was only an interim reply and if the Commissioner had given time, appellant would have submitted all the documents. Further, he also submits that fabrication did not amount to manufacture and hence not covered by construction service. This aspect has been totally ignored by the Commissioner on the ground that said fabrication is rendered in or in relation to the construction services. He submits that their submission that fabrication was in the form of labour work done for the manufacturers and when it did not amount to manufacture, the benefit of exemption under Notification No. 67/95 stands reje....