TaxTMI 
TaxTMI 
2016 (12) TMI 1274
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....quiry against the appellant. Since, the summons issued to the appellant by the department were not responded to, the details of work done by the appellant for DSCL was obtained from them. On the basis of the information received, show cause notice was issued on 20/04/09 demanding service tax to the extent of Rs. 9,50,002/-. The Original Authority confirmed the demand of service tax by classifying the services rendered by the appellant under erection, commissioning or installation service. The appellant challenged this order before Commissioner (Appeals), who gave partial relief to the appellant and set aside the penalty imposed under Section 76 for the period 10/05/2008 to 30/09/2008. The said impugned order is challenged before us. 2. W....
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....he demand for period prior to this date is not sustainable ; (3) some of the work orders are for repair and restoration and such activity cannot be taxed under erection, commission or installation service ; (4) the demand prior to October 2007 is barred by limitation on account of the fact that the appellants were under the bonafide belief that their activities were not taxable. They have also submitted that they have already paid service tax regularly in respect of those contracts where purely erection and commissioning work was undertaken by them. 4. Learned DR referred to the order-in-original where in para 4.4, the Adjudicating Authority has recorded that she has examined each and every work order and has come to th....
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....s devices, including wiring or fittings therefore ; or (b) Plumbing, drain laying or other installations for transport of fluid ; or (c) Heating, ventilation or air conditioning including related pipe work, duct and sheet metal work ; or (d) Thermal insulation, sound insulation, fire proofing or water proofing ; or (e) Lift and escalator, fire escape staircases or revelators ; or (f) Such other similar services. 7. It is to be noted that the scope of the entry as well as the coverage has undergone repeated change during the dispute period which covers the period October 2003 to September 2008. The various work orders executed by the appellant for DSCL were not originally submitted by them to t....
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....very contract, we note that she has not recorded any findings that the contracts have been examined with reference to the very scope of the entry covering the entire period of demand. This exercise, in our view, needs to be conducted before the correct demand of service tax is arrived. 9. The appellant has relied upon the case law of Neo Structo Construction Ltd. (supra). In this case, the Tribunal has held that wherever fabrication of structures amounts to manufacture under Section 2 (f) of the Central Excise Act, in such cases no service tax can be demanded under the category of erection of plant, machinery or equipment as no civil work was undertaken. We find that this decision of the Tribunal is relevant to the present case. Demand o....