2014 (12) TMI 920

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....ondent : Ms. Indira Sisupal, AC (AR) ORDER Per: P.K. Das Both the applications are arising out of a common order and therefore both are taken up together for disposal. 2. The applicants are engaged in the business of construction of electrical installation work to various companies like BHEL, SFR Ltd., Dalmia Cements Ltd., Southern Railway etc. There is a demand of service tax of Rs. 7....

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....cisions held that the same service cannot be classified in different category. Regarding the demand of tax of the balance amount of about Rs. 45,00,000/- after 01.06.2007, he submits that the demand was wrongly made under the category of Erection, Commissioning or Installation Service, in order to avoid to extend the benefit of abatement under Works Contract Service. He submits that they have alre....

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....s as per the requirement of various customers. It is seen from the impugned order that the services rendered by them are supply of materials as erection commissioning or installation service. It is also noted that the applicants supplied the materials to the customers and therefore they have claimed the service under the category of works contract service for the period 01.06.2007 to 31.03.2010. A....