2014 (3) TMI 115

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....ive (DR) ORDER Per. D.N. Panda :- We have looked into page 131 of the appeal folder (page 43 of order-in-original). That exhibits how different activities carried out reached the process of decision by learned Adjudicating Authority. He has threadware examined contract in question. The demand involved relates to the period 1/4/05 to 31/3/10 as appearing at page 9 of the appeal folder and ....

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....been appropriated in the adjudication order. Against the third receipt of erection, it was submitted that the work involves material as well as service. But certain services are not liable to service tax following Circular No. 123/5/2010-ST dated 24/5/10. 3. Our attention was invited to page 153 of the show cause notice to demonstrate Revenues approach to deal with erection, commission and ins....

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....ce is concerned, the discussion made by Adjudicating Authority does not grant immunity to the appellant for taxation. Mere payment of VAT does not take away the activity from the net of the taxing entry under Finance Act, 1994. We found that the taxable service on this count was provided. Of course these are all our observation by a prima facie examination. 8. Making an overall assessment of th....