2016 (5) TMI 1000

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....(Technical) For the Appellant  : Ms. Rinky Arora, Advocate For the Respondent :  Mr. Ranjan Khanna, D.R. ORDER Stay application alongwith appeal has been filed against order in appeal dated 31.07.2013 which upheld the Order-in-Original dated 01/12/2011 in terms of which service tax demand of Rs. 12,93,886/- for the period June, 2006 to July, 2008 was confirmed under errection....

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....dered the contentions of both sides.  4.  For the ease of reference Sl. No.5 of table appended to Notification No. 1/2006-ST providing for 67% abatement is reproduced below:  5. (zzd) Erection, commissioning or installation, under a contract for supplying a plant, machinery or equipment and erection, commissioning or installation of such plant, machinery or equipment. ....

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....also erection, commissioning or installation of such plant, machinery or equipment.  Thus, it covers erection, commissioning or installation of plant machinery and equipment even if not supplied by the service provider and 67% abatement will be available if the value of such plant/machinery equipment is included in the assessable value in accordance with what is stated in Col.4 of the above t....