2019 (10) TMI 1326

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.....S. Brar, AR, for the Respondent. ORDER This appeal has been filed by M/s. Subhash Pipes Ltd. against the order of the Commissioner (Appeals) allowing the abatement in terms of Notification No. 12/2003-S.T., dated 20-6-2003 while confirming the demand of service tax on the balance amount along with penalty and interest thereon. 2. The matter was fixed for hearing on 3-9-2019, 9-8-201....

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...., commissioning or installation service. The said demand was confirmed by the original adjudicating authority. The first appellate authority modified the demand by allowing the abatement in terms of Notification No. 12/2003-S.T., dated 20-6-2003. The demand along with penalty and interest on balance value after abatement was confirmed in respect of balance value after abatement in terms of aforesa....

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....lation of plant, machinery or equipment.' (II)    From 16-6-2005 to 30-4-2006           'Erection, commissioning or installation means any service provided by a commissioning and installation agency, in relation to - (a)     electrical and electronic devices, including wirings or fitting ther....

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....us, the demand of service tax is, therefore, upheld along with interest. 5. The issue of extended period of limitation was also be invoked by the appellant. It is seen that the definition of erection, commissioning or installation service clearly shows that it is specifically includes plumbing, drain laying or other installation for transport of fluids. Thus, leaving no doubt that the acti....