2017 (2) TMI 21

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....B. Ravichandran The appeal is against order dated 22.10.2012 of Commissioner (Appeals-I) Jaipur. The appellants are engaged in installation of Tanks/ Pumps and related jobs for various retail outlets of M/s. Hindustan Petroleum Corporation Limited. The dispute in the present case relates to appellant's liability for service tax under the category of Erection, Commissioning and Installation Servi....

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....e appellants to register under 'Commercial or Industrial Services' and 'Maintenance and Repair Services'. The appellant voluntarily deposited the service tax with effect from 23.01.2007, treating the services under the category of Commercial Construction Services availing abatement under Notification No. 15/2004-ST and 1/2006-ST. They have fulfilled the conditions of the said notifications. The co....

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....e that lower authorities have recorded that there was supply of materials as well as labour in the work executed by the appellant. The composite nature of contract has been clearly recorded. Further, we also note that the exemption notification 1/2006-ST was denied only on the ground that certain plant, machinery and equipment were supplied by the recipient of service. We find that admittedly, the....

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....sen & Toubro Limited (supra). Having examined the facts of the present case, we find that the appellants were registered with the department and discharging service tax under a different category of service. On the basis of facts recorded by the lower authorities, we find that in this case, there can be no allegation of fraud, collusion or willful mistake to invoke the extended period. We find tha....