2013 (12) TMI 1616

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....e, for the Appellant. Shri S.G. Dewalwar, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal is directed against Order-in-Appeal No. PI/365/05, dated 5-10-2005 passed by Commissioner of Central Excise (Appeals), Pune. 2. Vide the impugned order, a Service Tax demand of Rs. 95,63,151/- has been confirmed against the appel....

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.... Engineer Services". It is his submission that when a new entry is brought under the tax net, it is presumed that for the period prior to the date, the said activity was not taxable. It is also argued that this Tribunal in the case of M/s. Thermax Babcock & Wilcox Ltd. vide order No. A/445/13/CSTB/C-I, dated 25-2-2013 in a similar situation had held that the activity would not come within the purv....

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....he impugned demand is sustainable. 5. We have carefully considered the submissions made by both the sides. 5.1 It is not in dispute that the appellant is a manufacturer of boilers, heat pumps, pollution control equipment, etc. It is also a fact that the appellant has been rendering advices and supervising the activity of installation, commissioning at the site. Effective from 1-7-2....