TaxTMI 
TaxTMI 
2011 (9) TMI 417
X X X X Extracts X X X X
X X X X Extracts X X X X
....i Sunil Kumar, SDR for the Respondent Per Archna Wadhwa (for the Bench): Demand of service tax of Rs.2,71,103/- stands confirmed against the appellant on the ground that while constructing the petrol pump on behalf of Reliance Engineering Associates Pvt. Ltd., they have provided the services of commissioning and installation. In addition, penalties under various Sections of the Finance....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s their contention that they have only done the civil construction and have no where installed or commissioned any plant, machinery or equipment. As such they cannot be held as commissioning agent under the said category so as to levy the service tax. 4. WE find that while dealing with the said plea of the appellant, the adjudicating authority observed as under:- "11 In this regard, I find t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt has undertaken the work required for pre-commissioning of petrol pump. The definition of 'commissioning and installation' reveals that the same takes into ambit the services provided in relation to commissioning or installation of plant and machinery or equipment and not completing the job for pre-commissioning. Inasmuch admittedly the appellants have done civil construction necessary for a pet....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of positive act of suppression against the appellants. It is well settled law that mere non-filing of information to the Revenue on the reasonable belief that the activities undertaken by them are not taxable, cannot be held to be a justifiable ground for invokation of longer period of limitation. Apart from the above, we also taken into consideration the fact that the appellants have made a submi....