2007 (5) TMI 30

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....in-original dt. 27-12-06 vide which the Service tax demand was confirmed and the penalties were imposed on the appellant. 2.Heard the submissions at length made by both sides and perused the records. 3.In this case the issue is whether the services like "Erection, Installation, & Commissioning" as being rendered by the applicant to BPCL, GEB & IOCL, are liable to be taxed under Service tax, ....

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....ught into net from 2007, it can be argued that these services were not to be taxed earlier. In an identical issue, in the case of SEPCO Electric Power Corporation, Division Bench of the Tribunal in Order No. S/177/07-S.T., dt. 24-4-07 [2007 (7) S.T.R. 229 (Tribunal)], granted an unconditional stay to the appellant therein. 7.Accordingly, we find that the applicants have made out a strong prima ....