2016 (12) TMI 33

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....Advocate, for the Appellant Ms. Neha Garg, A.R., for the Respondent Per Archana Wadhwa: After hearing both the sides, we find that the appellants were awarded work orders by various oil companies for the petrol pumps, where they were to do various jobs. The work orders were mainly for the purpose of installation of pumps provided by the oil companies. Since it was work orders, the appella....

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....nt, machinery or equipment. They also assailed the impugned order on the point of limitation. They also submitted that the value of the free supply items are not required to be added in the value of the services and the abatement up to 67% in terms of Notification No. 1/2006-ST would be available to them. 4. We find that an identical dispute was the subject matter of the Tribunal's order in the....

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....ee's favour, we find no merits in the Revenue's stand. 5. Apart from merits of the case, we also find that demand stand confirmed by invoking the longer period of limitation. Tribunal in the above referred case of Subhash Knandelwal & Sons (supra) has observed that non-disclosure of information of services of pre-commissioning undertaken by the assessee, and such fact noticed by department duri....