2018 (1) TMI 115

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....machinery etc. in the factory of Service receiver M/s Gujarat Fluoro Chemicals Ltd. Dahej, Gujarat. For providing such taxable service, the appellant claimed abatement under Notification No. 1/2006-ST dated 01.03.2006 and discharged Service Tax liability on 33 per cent of the invoice value. The benefit of abatement claimed by the appellant under the said notification was denied by the Department on the ground that the conditions enumerated therein have not been fulfilled for claiming the benefit of abatement. According to the Department, the benefit under Notification dated 01/03/2006 is available only when the activities of Erection, Commissioning or Installation are undertaken on supply of plant, machinery or equipment, under the contract....

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....regard to the limitation aspect, he submits that the appellant never disclosed his activities of undertaking the installation job to the Department and such information was gathered by the department through audit of the records, and thus, the fulfillment of ingredients such as, suppression, misstatement etc. are manifest in this case, for invocation of extended period of limitation. 4. Heard both sides and perused the records. 5. Notification No. 1/2006-ST dated 01/03/2006 provides exemption to the commissioning and installation agency by way of providing abatement from payment of Service Tax on 67% of the total value. The relevant portion of the said notification is extracted herein below:- Sr. No Sub-clause of clause (105) of....