2013 (7) TMI 491

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER SAHAB SINGH: This appeal is filed by Revenue against Order in appeal No. 156-CE/GZB/2008 dated 31.07.2008 passed by Commissioner (Appeal) Central Excise Meerut -I. 2. Brief facts of the case are that M/s Advance Steel Tubes Ltd. (hereinafter referred to as Respondents) are engaged in manufacture of metal crash barrier (guard rails), post spacers, w. beams Respondents have entered into A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ir appeal. Revenue has challenged the impugned order in the present appeal. 3. Heard both sides. 4. Issue involved in this appeal is whether respondents are chargeable to service tax under Erection, Commissioning or Installation service. We find that during the relevant period Section 65(28) and Section 65(29) of the Finance Act, read as under: Section 65(28) Commissioning or Installation....