TaxTMI 
TaxTMI 
2008 (4) TMI 207
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..... Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicants have entered into contracts for turnkey projects for installing processing control systems for various other customers. The department has held that the charges contributable to engineering charges, erection and commissioning charges are liable to service tax and accordingly demanded Service tax amounting to Rs. ....
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....Commissioner, Jaipur. The demand attributable to their Kota unit is about Rs. 10,00,000/-. He further submits that the Department was aware of the nature of activities undertaken by the applicant unit and, therefore, invoking extended time limit by issuing of show cause notice dated 28-1-2005 for demanding duty relating to December 2004 is not justified. 4. Learned DR submits that the applicants ....
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....roject. We are also informed that the same value is being adopted for the purpose of paying VAT. Therefore, we are not able to prima facie agree with the contention that the price break-up given is only for the purpose of progressive release of payments. Therefore, the service component of the contract may attract service tax as held by the Commissioner. However, we find prima facie merit in the c....