2014 (2) TMI 411

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....ted 15.06.2006; ii. Rs. 1,25,52,070/- demanded under Section 11D of the Central Excise Act read with Section 83 of the Finance Act 1994 towards service tax for the period 2003-05 in adjudication of show-cause notice dated 02.07.2010; iii. Rs. 4,20,32,733/- demanded towards service tax and education cesses for the period from 2005-09 which is also covered by the second show-cause notice dated 02.07.2010. The entire demand is under 'Erection, Commissioning and Installation Service' which was found to have been provided by the appellant to telecom operators by was of fabrication and installation of telecom towers. 2. The amount of service tax and education cesses covered by the first show-cause notice was paid. Against the demand o....

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....t 1994 was invoked in this case without valid reasons. 3. We have also heard the learned Additional Commissioner (AR) who has reiterated the findings of the adjudicating authority. He has particularly adverted to the applicability of Section 11D of the Central Excise Act. It is submitted that the appellant had registration with the department in respect of 'Consulting Engineer's Service' and was paying service tax right from 1998. Hence the learned counsel's argument that the appellant cannot be considered to be liable to pay service tax prior to 16.06.2005 cannot be accepted. He has also seriously contested the plea of time-bar. 4. After considering the submissions carefully, we are of the view that the arguments advanced by the lear....