2014 (3) TMI 862

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....r the Respondent : Shri P. Arul, Superintendent (AR) JUDGEMENT Per Mathew John 1. The applicant is engaged in the fabrication of sliding gates, rolling shutters etc. They also do the service of erection of these items at the premises of customers premises. For the goods manufactured, they were not paying any excise duty because they were eligible for small scale exemption. In respect of s....

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....along with interest and penalty. 3. Aggrieved by the order, the applicant has filed this appeal along with stay petition for admission of appeal. 4. Arguing for the applicant, the learned counsel submits that though they paid tax by classifying the service under construction of complex, the service being provided by them was actually erection and commissioning. He points out that the adjudic....

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....osing the prayer, Ld.AR for Revenue submits that definition of 'finishing services' is most appropriate for classifying the activity involved under construction service. In fact, applicant themselves classified the services under this head. Therefore, the request for reclassification of service at this stage is not maintainable. He further submits that invoices do not show the value of materials s....