2014 (1) TMI 40

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....vocate For the Respondent: Mr. R. K. Singla, Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery. The demand on the appellant amounts to Rs. 1.22 crores for the period from July 2007 to September 2010 and the same has been raised under 'Works Contract Service'. The appellant was engaged in supply, installat....

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....94 as claimed by the assessee or as 'Works Contract Service' under Section 65(105) (zzzza) of the Act. In the impugned order, the learned Commissioner expressed the view that the activities would be equally classifiable under both the heads but, in terms of Section 65A of the Act, they would be classifiable under works contract service for the purpose of levy of service tax. After hearing both sid....

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.... the said works contract. The Explanation also provides a list of various ingredients which can be included in the cost of goods transferred in the course of execution of the works contract. Today, the applicability of Notification No. 12/2003-ST was also debated before us. Prima facie, this debate is relevant only where the service is classified under 'erection, commissioning or installation serv....