2025 (3) TMI 1891

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....ANPAZHAKAN, MEMBER (TECHNICAL) For the Appellant : Shri Pranab Sikdar, Consultant For the Respondent : Shri Debapriya Sue, Authorized Representative ORDER [PER SHRI ASHOK JINDAL] The appellant is in appeal against the impugned order wherein Service Tax has been demanded under the category of 'transportation of goods by road service' and 'erection, commissioning and insta....

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....1.2011 by invocation of the extended period of limitation. 3. The matter was adjudicated vide the impugned order wherein the demand of Service Tax was confirmed, along with interest; penalties were also imposed. 4. Aggrieved from the said order, the appellant is before us. 5. The Ld. Consultant appearing on behalf of the appellant submits that the appellant was engaged in the execution of....

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....mpugned order. 7. Heard the parties and considered their submissions. 8. We have examined the work orders executed by the appellant and we find that the same are in relation to transmission and distribution of electricity. For execution of the said works, on turnkey basis, the appellant executed erection, commissioning and installation and transportation of goods by road, to the site. In the....