2014 (8) TMI 196

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....apatnam. All the services rendered by them are for the submarine being built by SBC. The types of activity undertaken based on the quantification to show-cause notice and based on the statements can be briefly explained as under: Fabrication of pipe spools/trunkings, SS and TI pipe welding and general activities like fabrication, welding, bending etc. Revenue has taken a view that the appellants have rendered Erection, Commissioning and Installation services to the SBC while undertaking these activities. The demands have been raised invoking extended period and penalties have been imposed. The amounts involved in the 3 appeals are as under: Sl. No. Appeal No. Amount involved (Rs.) 1 ST/1362/2011 Service Tax Rs. 4,80,20,640/- & Rs. 11....

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....der Erection, Commissioning or Installation services or any other service, the appellants have discharged their liability. The only problem has arisen in the case of works contract where it has been merely stated that appellants have undertaken fabrication/welding/bending without indicating as to what exactly was fabricated or what was bent or what was welded and what happened to it. As rightly submitted by the learned counsel the Boards letter dated 16.09.2010 issued in this regard vide Circular No. 123/5/2010-TRU dated 24.05.2010, it was clarified as under:            Under 'Erection, Commissioning or Installation Services' the activities relevant to the instant issue are (a) the erectio....