2008 (4) TMI 207

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...., for the Respondent. [Order per: M. 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 accordingl....

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....nits situated outside the jurisdiction of 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. ....

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....anufactured by them and used for the turnkey project. 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 Commissione....