2015 (12) TMI 16

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....hanna, Adv For the Respondent : Shri Govind Dixit, DR ORDER Per R K Singh Stay application along with appeal has been filed against Order-in-Original dated 26.03.2013 in terms of which (i) Service tax demand of Rs. 52,72,521/- was confirmed along with interest and penalties in respect of Show Cause Notice dated 05.10.2011, (ii) Service tax demand of Rs. 14,81,645/- along with interest ....

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....s not been extended on the ground that the value of the supplies was not included in the assessable value, (iii) The appellant also stated that the activity of laying pipeline is not covered under commissioning or installation service, it cited the judgement of CESTAT in the case of Indian Hume Pipe Co Ltd. Vs commissioner [2008(12)STR363(Tri.)]. 3. We have considered the contentions of the app....

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....ailable even when the value of free supplies is not included in the assessable value. Thus, prima facie, the appellants are eligible for the benefit of abatement rate of 67% under Notification No. 15/2004-ST / No.1/2006-ST. Installation of plumbing, drain laying or other installation for transport of fluid is covered under the definition of "Erection, Commissioning or Installation Service" (ECIS).....