TaxTMI 
TaxTMI 
2008 (3) TMI 58
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....18-6-03 of the Commissioner of Central Excise (Appeals) vacating a demand of service tax to the tune of Rs. 25,756/- and interest thereon from M/s. Agnice Fire Protection Limited, Chennai and imposing penalty on them. The demand was made by the original authority on the basis that the respondents had rendered engineering consultancy during July 97 to June 2000. The plea of the assessee is that the....
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.... the case records and the submissions made by both sides. It is not in dispute that the respondent designed and manufactured fire-fighting equipments and installed the same at the premises of their customers. As the equipments are designed and manufactured by the respondents, no Engineering Consultancy is involved in such manufacture. As regards the remaining activity impugned in the proceedings, ....
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....T7], issued from File No. B-3/7/2003-TRU, it was clarified that charges for erection of plant would not be covered under the Commissioning and Installation services. In the light of above conflicting views, several representations have been received in the Board for clarification as to whether: • the charges for erection would be covered under Service Tax or not? • the Commissioning or Inst....