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TMI Blog2010 (6) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... covered and appeal allowed. - ST/59/2003-MUM and ST/70/2004-MUM - A/192-193/2010-WZB/C-II/CSTB - Dated:- 8-6-2010 - S/Shri D.N. Panda Member (J) and S.K. Gaule, Member (T) REPRESENTED BY: Shri J.H. Motwani, Advocate, for the Appellant. Shri K. Lal, SDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - ST- 59/03-Mum : The ld. Counsel submits that this case was heard alongw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we dismiss this submission. 3. The ld. Counsel submits that the activity carried out by the appellant is apparent from page 40 of the appeal folder, which is "erection commissioning" of the machinery and the said charges have been paid by his client and that was the subject matter of the adjudication. This consideration was liable to tax in accordance with law which came into force from 1-7-03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority s order is sustainable 5. Heard both sides and perused the records. We do not find substance in the argument of the ld. D.R, when page 40 of the appeal folder mentions the activity. We have examined the exigibility of tax in respect of commissioning and installation charges coming out from page 40 of the appeal folder which explained the contract that was entered into between the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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