2006 (2) TMI 12

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r-in-Appeal dated 25-2-2005 wherein the Commissioner (Appeals) has set aside the Order-in-Original confirming the demand of service tax on the respondent. 2.None appeared for the respondent despite notice but the respondents has sent written submissions. Heard learned D.R. and perused the record. I find from the record that the respondent is an engineering firm engaged in the manufacture of eng....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cture, supply and delivery at site of plant and equipment and steel structures including civil and structural work, storage, erection, start-up, trail run, commissioning and performance guarantee test etc. A very small portion of his contract relates to design and engineering. As held by CESTAT in the case of M/s. Daelim Industrial Co. Ltd. (supra) and M/s. L&T (supra), the work contract cannot be....