2014 (3) TMI 734

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....haran and Mr. Anil Choudhary, JJ. For the Appellant : Shri Nitin Deshpande, Adv For the Respondent : Shri S.G.Dewalwar, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is filed against Order-in-Original No: 04/ST/2012 dated 27/08/2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Nashik. 2. The appellant is the Chief Engineer (Mechani....

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....aid order. It is against this order, the appellant is before us. 3. The learned counsel for the appellant submits that the appellant is Government department and they have undertaken the work of erection of sluice gates for the dams constructed by the aforesaid Corporations which are also statutory corporations of the Government of Maharashtra. They are not a 'commissioning and installation age....

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....tion service as erection, commissioning of installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise or installation of items such as electrical and electronic devices, plumbing, drain laying, thermal insulation, sound insulation, fire prevention, lifts and escalators, fire escape staircases or travelators. Section 65(105)(zzd) defines a taxable service as a "s....