2015 (9) TMI 1093

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....since been answered vide Interim Order No. 72-74/2015. As the appellant has no objection to Revenue's request the Misc. application is ordered. 2. Appeal has been filed against Order-in-Original dated 16.10.2007 in terms of which service tax demand of Rs. 68,34,000/-for the period 1.7.2003 to 31.3.2005 was confirmed on the ground that the appellant had not paid service tax on erection, commissioning or installation service and consulting engineer service rendered to M/s Vikram Cement. The said demand was confirmed along with interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 3. The appellant has contended that it received a purchase order from M/s Vikram Cement for design, engineering, supply and supervi....

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.... to sale of the plant and cited the judgement of Andhra Pradesh High Court in the case of Lloyd Sales Corporation Vs. State of Andhra Pradesh - (1992) 86 STC 529 (AP) wherein it was held that in a contract for supply and installation of air conditioner the entire value would be subject to Sales Tax as installation was incidental to the sale of their conditioner. In another judgement in CIT vs. Sundwiger EMFG & Co. - (2003) 129 Taxman 776 (AP) , Andhra Pradesh High Court held that activity undertaken by the engineer of the supplier of the plant for supervision of the erection and commissioning of the machines was incidental to the sale contract in spite of two separate contracts of supply and supervision and both formed part of a single tran....