2014 (8) TMI 549

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....for the Appellant. Shri J.S. Negi, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of the following amounts : Demand of service tax amounting to Rs. 1,53,26,327/-, interest thereof and equivalent amount of penalty and further penalty of Rs. 1,000/-. 2. Heard both sides and perused the records. 3. On perusal of the records, we find....

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.... net after the amendment to the definition of Erection, Commissioning & Installation Services which is w.e.f. 1-5-2006. He would also submit that the adjudicating authority has not considered the various submissions made by them and moreover he would rely upon the judgment of the Tribunal in the case of G. Tech Construction Co. - 2010 (19) S.T.R. 708 (Tri.-Ahmd.) which is directly dealing with the....

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....% if there is a sale of the materials and the words used are 'sold'. On perusal of the records, we find that there is nothing on record to show that there was sale of material by the appellant to the service receiver. It is also on record that the appellant's main job was erection of piping work. In the service recipient factory premises pipes were provided by the service receiver. As regards the ....