2017 (6) TMI 429

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....pal, A.R. for the Respondent(s) ORDER A demand of Rs. 53,44,889/- along with interest and various penalties have been confirmed against the appellant, under the category of 'Erection, Commissioning and Installation Services'. 2.   The brief facts of the case are that during the period 01.4.2007 to 31.03.2012, the applicant entered into agreement with Haryana Urban Development Authorit....

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....vices' is not sustainable.  To support his contention, he relied upon CBEC Circular No. 123/5/2010-TRU dated 24.05.2010 and the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise & Cus., Kerala vs. Larsen & Toubro Limited - 2015 (39) STR 913 (S.C.). 4.   On the other hand, ld. AR submits that the applicant has provided the services under the category o....