2017 (5) TMI 1785

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....MANABHAN, MEMBER (TECHNICAL) For the Appellant : None For the Respondent : Shri Sanjay Jain, DR ORDER Per S K Mohanty: This appeal is directed against the impugned order dated 20.3.2012 passed by Commissioner (Appeals), Customs, Central Excise, Service Tax, Bhopal wherein the benefit of abatement claimed by the appellant under Notification No. 19/2003 -ST dated 15.1.03 and 01/2006-S....

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....t charged from the customer is available in case of "erection, commissioning or installation service" where the contract is for supplying a plant, machinery, equipment and commissioning or installation of the said plant, machinery or equipment, subject to the conditions specified in the notification. I have gone through the sample copies of the contract submitted by the appellant in respect of M/s....

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....ove condition of the contract it is clear that the contract is not for supplying plant, machinery, major equipment to the customer and commissioning or installation of the said plant, machinery, equipment but only for erection and commissioning work of the equipment supplied by the customer. I have also gone through the copies of the invoices submitted by the appellant and find that the invoices s....