2014 (6) TMI 310

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....Manish Gaur, Advocates, for the Appellant. Shri K.P. Singh, DR, for the Respondent. ORDER Ld. Counsel submits that as against the work order finding placed at page 43 of the appeal folder, the appellant carried out certain activities enumerated therein. The scope of work appearing in Sl. Nos. 2, 4 & 5 of the "scope of Job & Schedule of Rates" have suffered Service Tax. The rest of the wor....

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....as to why Sl. No. 1, 3 & 6 should not be taxed under Finance Act, 1994. Therefore, by stretch of no imagination, these 3 items of work confers jurisdiction on the Jurisdictional authority to levy Service Tax. 3. On the other hand, ld. DR submits that the appellant carried out activity of a composite work contract for installing a new plant that involve fabrication, erection, commissioning ....

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....to Service Tax. This is apparent from para 5 of the appeal order. When such is our observation, we inclined to dispose the appeal dispensing requirement of pre-deposit in the following manner. 6. We have thoroughly examined the show cause notice as to what was the requirement of issuing the same. That makes clear that Revenue intended to bring item No. 1, 3 & 6 in the purview of Service Ta....