9911796707
TMI Blog2011 (8) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... not taxable, cannot be held to be a justifiable ground for invokation of longer period of limitation - Apart from the above, we also taken into consideration the fact that the appellants have made a submission that the earlier show cause notice was issued to the appellants on 2.11.2007 for the same period on the basis of audit conducted by the department and all requisite information and records w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act 1994 stands imposed on the appellants. 2. After hearing both sides duly represented by Shri V.K. Agrawal, Advocate appearing on behalf of the assessee and Shri Sunil Kumar, SDR for the department, we find that description of commissioning and installation services come under section 65(28) of the Finance Act, 1994 which reads as under: Commissioning and Installation means any service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a new petrol pump, the main work is civil construction work and erection of FRP tanks etc., and after all these constructions and erection of FRP tanks and other tanks, as conducted / carried out by the assessee in the instant case, there remains no extra work except putting the readymade pump machine on these structures, to complete the commissioning of petrol pumps. The assessee have undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be installed, it cannot be said that they have themselves undertaken the services falling under the category of commissioning and installation. As such, the confirmation of service tax against them is neither justified nor warranted. 6. Apart from the merits of the case, we also note that demands of service tax were raised against the appellant by invoking the longer period of limitation. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was issued to the appellants on 2.11.2007 for the same period on the basis of audit conducted by the department and all requisite information and records were submitted to them. In any case, in the absence of any positive act of suppression or mis-statement with malafide intention, we are of the view that demand beyond the normal period of limitation is not liable to sustain. We according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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