2013 (7) TMI 507

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....d July 2003 to March 2005 it was found that appellants had undertaken and executed various HVAC turnkey projects on turnkey basis which included activities of fabrication, installation and commissioning. Department felt that with effect from 01.07.2003 said activities were chargeable to service tax under Commissioning or Installation Service and with effect from 10.09.2004 same were chargeable under Erection Commissioning or Installation service. Appellants started paying service tax with effect from 16.06.2005. Accordingly a Show Cause Notice dated 30.10.2007 was issued to the appellants demanding service tax amounting to Rs. 2,65,67,217/-, Education Cess Rs. 3,21,45,7/with interest on Commissioning or Installation/Erection, Commissioning ....

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....able service means any service provided- (zzd) to a customer, by a commissioning and installation agency in relation to commissioning or installation: Erection, Commissioning or Installation with effect from 10.09.2004 Section 65. Definitions In this Chapter, unless the context otherwise requires, - (39a) erection, commissioning or installation means any service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery or equipment (29) commissioning and installation means any agency providing service in relation to erection, commissioning or installation (105) taxable service means any service provided or to be provided (zzd) to a customer, by a commissioning and i....

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....s not liable to service tax prior to 16.06.2005. We find that Installation of plant, machinery or equipment was covered in the definition from the very beginning and it is very difficult to distinguish that heating system, ventilation system & AC system is different from heating plant, ventilation plant and AC plant. We therefore do not agree with this submission of the appellant and hold that their activity was taxable prior to 16.06.2005 also and from 16.06.2005 related work of piping, ducting and sheet metal is also brought into tax net. 7. We find that appellants were paying service tax on the activities with effect from 16.06.2005 and filing returns. It is on record that appellants vide their letter dated 05.09.2005 submitted month wi....