2016 (4) TMI 893

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.... ORDER Per Anil Choudhary The Appellant, M/s Axis Energy Solution Pvt. Ltd., is in Appeal against Order-in-Appeal No. 28-ST/MRT-I/2012 dated 26.03.2012 passed by Commr, (Appeals) of Central Excise, & S.Tax, Meerut. 2. The facts in brief are that the appellant is a registered service provider under the classification "transport of goods by Road", "erection, commissioning and installation",....

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....er for the quarter July to September 2008 service tax amounting to Rs, 1,11,274/- have not been paid. That the total short payment is of Rs. 1,28,632/- and accordingly the appellant was required to show cause as to why the same should not be recovered along with interest and further penalty under section 76 and 77 was was proposed. The appellant appeared and contested the show cause notice stat....

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....te default, the appellant prayed for dropping of the proposed demand on this issue. The SCN was adjudicated and the proposed demand confirmed for service tax amounting to Rs. 1,22,997/- by dropping the amount of Rs. 5,635/- which was paid through Cenvat account. Further, interest was also demanded and penalty of equal amount was levied under section 76 and also penalty was levied under section 77 ....

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....or the Revenue. Heard the ld.DR. for the Revenue and perused the records. 4. So far the first issue of abatement is concerned with respect to material component, the liability in works contract is clarified by Honourable Supreme Court in the case of Larsen and Toubro. It has been held by the Apex Court that even prior to 1/6/2007, where the material component is involved in execution of erectio....