2008 (12) TMI 50

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....t/applicant Shri Vijai Kumar, Authorized Departmental Representative (DR) for the Revenue   [Order per: M. Veeraiyan, Member (Technical)] - Heard both sides on the stay applications. 2. The applicant has been erecting sub-stations which involve preparation of sites for installation and other facilities and installation of step-down transformer and other connected equipments for ....

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.... The Department has taken a stand that these two services should not be dealt with separately and the entire activities should be treated as falling under erection and commissioning services and gross value received should be taxed accordingly with out giving the abatement of 67% in value available to civil construction services. In other words, by taking these two services together, the abatement....