TaxTMI 
TaxTMI 
2008 (3) TMI 34
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....nbsp; S/Shri K.S. Ravi Shankar and N. Anand, the learned Advocates, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. We heard both sides. 4. Revenue proceeded against the appellant on the ground that they did not discharge the Service Tax liability under the category of "Erection, Commissioning or Installation" services for the period from July, 2003 to October, 2005. Consequently, the Adjudicating Authority passed the impugned order demanding Service Tax to the tune of Rs. 1,85,45,635/- under Section 73 of the Finance Act, 1994. Interest under Section ....
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....of fire proofing system was made taxable. It was also submitted that the appellants had already discharged the Service Tax liability of Rs. 91,72,093/- being the Service Tax w.e.f. 16.06.2005 onwards when erection of fire proofing was brought under the Service Tax net. The learned Adjudicating Authority has come to the conclusion that the Service rendered by the appellant is taxable even with effect from 01.07.2003. He has also recorded the finding that if the appellant had any doubt, they could have approached the department but they themselves could not have assumed that they were not eligible for Service Tax. Therefore, the learned lower authority has justified the invocation of the longer period and also the imposition of various penalt....
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....nistry. However, as an alternative submission, it was contended that even if the Services undertaken by them would fall under "Erection, Commissioning or Installation" services, then the liability to pay Service Tax would be only w.e.f. 16.06.2005 onwards and not prior to that date. This is because it is only from 16.06.2005, the Finance Act, 2005 has substituted the definition of "Erection Commissioning or Installation" in Section 65(39a) of the Act providing relief to services in relation to fire proofing under the above definition. 6. It was also pleaded that the demands are time barred. It was submitted that due to frequent amendments to the Finance Act, 1994....
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....invocation of the longer period. 8. On a very careful consideration of the issue, we find that the appellant had urged several legal contentions. One of the main contentions was that the contract entered by the appellant with their client amounts to "Works Contract" and they are liable to Service Tax only w.e.f. 01.06.2007. On going through the Contract, we find that it is very clear that the appellant entered into contract with their client in respect of Fire Proofing. Since Fire Proofing service has been specifically included under the category of "Erection, Commissioning or Installation Services" w.e.f. 16.06.2005, we agree with the learned Counsels appearing for th....