2018 (9) TMI 1271

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....G.K. Sarkar (Advocate) & Shri Prashant Srivastava (Advocate) for the Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR: Present appeal is directed against Order-in-Original No.22/COMMR/NOIDA/2011-2012 dated 23.01.2012 passed by Commissioner, Customs, Central Excise & Service Tax, Noida. 2. Appellants are a wing of U.P. State Public Sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder the head "erection, commissioning and installation services". On 21.10.2010 appellants were issued with another show cause notice raising a demand of Service Tax of Rs. 1.11 Crore under the head of "erection, commissioning, installation services" for the period from 2005-06 to 2009-10 for the same work or activity undertaken by the appellant for NOIDA authority. On contest the said show cause....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... law laid down by Hon'ble Supreme Court of India in the case of Nizam Sugar Factory v. Collector of Central Excise, Andhra Pradesh reported at 2006 (197) E.L.T. 465 (S.C.). 4. Heard the ld.A.R., who has supported the impugned order. 5. Having considered the submissions and on perusal of record we find that the said agreement entered into between the appellant and NOIDA authority for laying d....