2008 (12) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... activities fall under the category of "commissioning or installation service" and confirmed the demand of service tax of Rs. 2,68,88,674 for the period from 1-7-2003 to 15-6-2005 and imposed penalties. 3. Ld. Advocate submits that the service tax on services of Erection, Commissioning, was introduced with effect from 1-7-2003 and definition of the service has undergone major changes with effect from 10-9-2004, 16-6-2005 and later from 1-5-2006. The services relating to heating, ventilation or air-conditioning related activities were specifically covered under Service Tax net with effect from 16-6-2005 only (consequent to expansion of the definition) and the applicant has paid the service tax under the head from the said date. The demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ying any service on these services. On being pointed out by the jurisdictional range superintendent, the party vide their letter dated 23-8-2005 submitted their view. Thereafter, they provided 'month-wise details of payment received against HVAC indivisible work contract for work done from 1-7-2003 to 15-6-2003' and also provided figures pertaining to 'payment received against ducting, piping and insulation' out of abovesaid total payment received by them. However, the party never provided copies of contracts/agreements, bills/invoices/challan, ledger accounts and balance sheet for the years 2003-04 and 2004-05, despite being reminded by the jurisdictional Range Superintendent so many times (Ref. para 2 to the show-cause notice). The party ....