2016 (7) TMI 1351

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....ation Services", like erection of 6.3 kV line, erection of distribution transformers at sub-stations etc. Department (appellant in this case) took the view that the assessee is required to discharge service tax liability on these services. Hence, show cause notices dated 14-9-2009 and 15-3-2010 were issued to the assessee proposing demand of allegedly not paid service tax, interest therein and imposition of penalties. On adjudication, vide common order dated 21-9-2010, adjudicating authority dropped proceedings in both notices, relying on Board's Circular No. 123/5/2010-TRU, dated 24-5-2010. 2. Hence this appeal. 3. Learned AR Sh. Nagraj Naik on behalf of appellant department reiterated the grounds of appeal and in particular su....

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.... On verification of records it emerged that the appellant had entered into contract agreements with Power Distribution/Transmission Companies which involved supply of material, erection and installation of sub-stations, related lines, installation of transformers and other electrical equipments, etc. They also provided their land under lease agreement to a business organisation and received payment to that effect. The department entertained the view that the appellant has provided taxable services under the category of "Erection Commissioning or Installation Services (ECIS)" and Renting of Immovable Property Services, however, have neither disclosed these facts to the Department nor discharged appropriate service tax liability thereon. 2.&....