2009 (9) TMI 723

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on’ service eligible to the benefit of 67% abatement but only ‘Completion and Finishing Service’ in the form of structural glazing - Held that: - The contention of the assessees that what they are doing is sound installation which is also covered by the definition ‘Erection, Commissioning or Installation’ service is not prima facie acceptable as they are doing structural glazing including installa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Construction services. The period of dispute is April, 2005 to September, 2005. 2. The benefit of Notification No. 15/2004-S.T., dated 10-9-2004 as amended by Notification No. 19/2005-S.T., dated 7-6-2005 claimed by the assessee has been disallowed on the ground that what they were rendering was not Erection, Commission or Installation service eligible to the benefit of 67% abatement but only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... orities below and has been raised for the first time in the appeal before the Tribunal but also for the reason that the notification is subject to fulfilment of certain conditions and prima facie there is nothing on record to show such fulfilment. The last submission of the assessees that they are rendering work s contract service and in fact they are registered under such category after the intro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X