2018 (1) TMI 1486

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....nts : Mr A. Roy, Supdt. (AR) ORDER P.K. Choudhary, Member (J) 1. This appeal has been filed by the appellant against the Order-in-Appeal No. 228/RAN/2013, dated 27-12-2013 passed by Commr. of Central Excise (Appeals) & S. Tax, Ranchi. 2.1 Briefly stated the facts of the case are that the appellant is engaged in rendering "erection, commissioning or installation service" and "Works Contract Ser....

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....and perused the record of the appeal. 4. The Learned Counsel on behalf of the appellant submitted that the appellant have made an application for Service Tax registration in May, 2010. But no Service Tax registration was issued. The appellant was under a bona fide belief that the services rendered to the Public Sector Undertakings are not liable to pay Service Tax. It is also submitted that the a....