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TMI Blog2010 (8) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... Technical Member - M/s. Aneri Constructions ( Aneri for short) is a proprietorship firm engaged primarily in construction of gas pipe-lines and other related activities like repair, alteration, renovation and restoration of existing pipelines for various companies like M/s. Gujarat Gas Company Limited, M/s. GSPC, M/s. Niko Resources Limited, M/s. Gujarat Adani Energy Limited, M/s. Essar Construction Limited, M/s. GAIL etc. They were also engaged in the installation and commissioning of gas plant maintenance and repair of such plants. On the ground that activities of the appellants are covered and are liable to service tax under the categories of Maintenance and Repair Services, Manpower Recruitment, Erection, Commissioning or Installa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd M/s. Tata Honeywell Limited is the main contractor, has been rejected on the ground that the transaction between the Contractor and the sub-contractor was on principal to principal basis. The claim was made on the ground that on some services service tax cannot be collected from the two persons namely Contractor and sub-contractor. Further, he also submits that reply was only an interim reply and this is proved by the fact that Commissioner has in one place said that copy of the full contract has not been submitted. It was only an interim reply and if the Commissioner had given time, appellant would have submitted all the documents. Further, he also submits that fabrication did not amount to manufacture and hence not covered by construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or bona fide belief on the part of appellants is based on this decision and therefore, extended period could not have been invoked. 3. After going through the impugned order and considering the submissions made by the learned advocate, we find that as rightly submitted by the learned advocate following aspects have not been considered in detail : (a) The liability of contractor or sub-contractor and relationship of the appellant with M/s. Tata Honeywell Limited; the claim that the contract was for construction of roads; the claim of fabrication not amounting to manufacture in view of the fact that it was labour work done and not fabrication in factory and therefore, exemption under Notification No. 67/95-ST was available and the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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