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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 ..... 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 Installation Services and Construction services, investigation was taken up on finding that appellant had not paid any service tax till 28-10-2005, even though they had registered themselves during the month of April, May and October 2005. After a detailed examination and analysis of the activities carried out by the appellants and scrutiny of books of account etc. proceedings were started which culminated in confirmation of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 construction service. This aspect has been totally ignored by the Commissioner on the ground that said fabrication is rendered in or in relation to the construction services. He submits that their submission that fabrication was in the form of labour work done for the manufacturers and when it did not amount to manufacture, the benefit of exemption under Notification No. 67/95 stands rejected without proper consideration. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 case law relied upon for the same; the claim for treatment of amount received as cum-service tax; the claim of bona fide belief based on the decision of the Tribunal in the case of Indian Hume Pipe Co. Ltd. (supra). 4. In these circumstances, we consider it appropriate that the matter is to be remanded to original adjudicating authority for fresh decision after giving a reasonable opportunity to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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