2011 (4) TMI 586

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....ekara Reddy, Advocate, for the Appellant. Shri K.S. Ravishankar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. -  The revenue has preferred this appeal against the order passed by the Tribunal [2006 (1) S.T.R. 302 (Tri. - Bang)], which though upheld the action of the Assessing Authority in levying duty and interest on the services rendered but set aside the levying of ....

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.... is liable to pay the service tax on the value of erection and commissioning services. Therefore, they levied the service tax, interest and penalty. Aggrieved by the same, the assessee preferred an appeal. The Commissioner of Appeals dismissed the appeal upholding the order passed by the Assessing Authority. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. The Tribunal uphe....

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.... the assessee was throughout contending that he has already paid the excise duty on the value of erection and commissioning services and till 26-6-2003, there was no service tax leviable on the said services which was not liable to pay. After contesting the matter before the Tribunal, he accepted the order of the Tribunal and paid the service tax as well as the interest payable thereon. Therefore ....

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....p to 20-6-2003 no service tax was leviable on erection and commission work. It was only subjected to tax from 1-7-2003. The assessee has paid the excise duty on the value of the product notwithstanding the services rendered. It is in that context, they were contending that there cannot be levy of tax under two parliamentary legislations. However, the excise duty was levied on the aspect of manufac....