2018 (4) TMI 674

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....sstt.Commr. (A.R) for respondent Per : Ramesh Nair Brief facts of the case are that the Appellant have been providing service of Painting of EHV Line Tower, Aluminium Equipment structure, providing earth pits etc. to Maharashtra State Electrical Transmission Co. Ltd. They were issued show cause notice demanding service tax on the ground that the service is classifiable under the category of ....

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.... after classifying the activity under "Erection, Commission or Installation Service" held that some of the services are under "Management, Maintenance or Repair Service". However what are the services under said category has not been specified. This was also upheld by the Commissioner (Appeals). Hence the impugned order is not sustainable. The Commissioner (Appeals) has held that the Appellant ....

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....e adjudicating authority himself admitted that lack of professional assistance is apparent in the case as the appellant have not recovered the service tax separately. He submits that the impugned order is required to be set aside. 3. Shri Dilip Shinde, ld. Assistant Commissioner (AR) appearing for the revenue supports the impugned order. 4. We have heard both the parties and perused the appe....