2025 (2) TMI 261

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....nufacture of electrical equipment such as current transformers, power transformers, etc., during the relevant period. On the basis of investigation, a show-cause notice was issued to them on 14.05.2008 for recovery of Service Tax not paid during the period 01.07.2003 to 27.03.2007 in relation to services rendered under taxable category of Erection, Installation and Commissioning Services with interest and penalty. On adjudication, demand was confirmed with interest and penalty. Hence, the present appeal. 3. At the outset, the learned advocate for the appellant submits that appellants were discharging service tax on Erection, Installation and Commissioning Services wherever only said services were rendered; however, they were not discharg....

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....Neon Singh vs. CCE, Chandigarh: 2002 (141) ELT 770 (Tri.-Del.) • Sree Venkateswara Hi-Tech Machinery vs. CCE, Coimbatore: 2007 (6) STR 139 (Tri.-Chennai) • Ram Krishna Travels Pvt. Ltd. vs. CCE, Vadodara: 2007 (6) STR 37 (Tri.-Mumbai) • Mohan Industrial Security Services vs. CCE, New Delhi: 2006 (2) STR 527 (Tri.-Del.) • Sajjan Kumar Kariwala vs. CCE: 2003 (159) ELT 1131 (Tri.-Del.) • Ashok Rastogi vs. CCE: 1998 (104) ELT 480 (Tri.) • Catalyst Capital Services Pvt. Ltd. vs. CCE, Mumbai: 2005 (184) ELT 34 (Tri.-Mum.) • CCE, Rajkot vs. Air Express Courier Services: 2005 (182) ELT 409 (Tri.-Mum.) 4. Learned Authorised Representative for the Revenue re....