2010 (4) TMI 124

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..... Section 65 (29) of the Finance Act, 1994 w.e.f. 10th September, 2004. There was no suppression of the fact by the appellants for which learned Commissioner (Appeals) while dealing with the appeal of the appellants categorically came to the conclusion that when there was a dispute on classification of service no penalty was imposable on the assessee Held that: We are unable to find what was the n .....

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..... d ____ Per D.N. PANDA: The short question in this appeal is whether 'External Erection Service and other services' shall fall under the category of 'Commissioning and Installation' services. 2. Revenue made out the case against the assessee on the basis of certain information disclosed in the balance-sheet of the assessee. Pleading of the assessee is that erection was not intended to be t .....

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..... sioning and installation. Therefore, orders of the authorities below raising demand shall sustain. 4. Heard both sides and perused the record. We are unable to find what was the nature of the activity carried out by the appellants to bring it into the fold of installation and commissioning services. None of the orders passed by the authorities below discloses the nature of the activity. Therefor .....

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