2023 (11) TMI 98

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.... Jain , Advocate for the Appellant Shri Ravinder Jangu , Authorised Representative for the Respondent ORDER Per : P. ANJANI KUMAR M/s Grewal Electric Corporation, the appellants, challenge the OIA, dated 14.06.2013 passed by Commissioner (Appeals), Chandigarh-I. 2. The appellants are engaged in providing Erection, Commissioning or Installation Services to M/s BPCL at the pumping station, ....

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....ellants submits that the demand is in respect of laying of 7 kilometre long 33 KV HT Line at the BPCL pumping station, Gujari; the job consisted of civil work like digging, excavation, fixing of poles, AAAC conductor-steel reenforcing, earthing, fitting of various items on the poles, structural work etc; the job included supply of materials also as per the contract. He submits that Hon'ble Apex Co....

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....tion Services and later on opined that it falls under Erection/ Installation Services. He also submits that penalty cannot be imposed when question of law is involved as held in Gujarat Intelligence Security (India) - 2011 (24) S.T.R. 167 (Guj.) and Jivanbhai D. Makwana-2010 (20) S.T.R. 605 (Guj.). 4. Shri Ravinder Jangu, learned Authorized Representative for the Department, reiterates the findin....