2013 (10) TMI 1012

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri S P Agnihotri, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against the Order-in-Original No. 70/KLG(70)COMMR/RGD/11-12 dated 30.3.2012 passed by the Commissioner of Central Excise & Service Tax, Raigad. 2. The appellant, M/s. V.G. Enterprises, undertook a bundle of services such as cle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he notice was adjudicated vide the impugned order and demand was confirmed along with interest and by imposing penalties. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that in the present case Service Tax demands have been confirmed without taking into account the pleadings of the appellant at the time of investigation as also before the adj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lied tangible goods for use during the impugned period and they have also admitted that they have rendered the impugned services. 4.1 As regards the fabrication of tanks at site, the learned AR submits that the activity does not qualify as 'manufacture' inasmuch as immovable property came into existence. Therefore, it cannot be said that the fabrication of tank at site amounts to 'manufacture'.....