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TMI Blog2011 (9) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... commissioning or installation of plant and machinery or equipment and not completing the job for pre-commissioning. Thus , civil construction work performed does not fall under the category of commissioning and installation. Since there is no evidence of positive act of suppression against the appellants. It is well settled law that mere non-filing of information to the Revenue on the reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring 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 provided by a commissioning and installation agency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction 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 all the work required for pre-commissioning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave 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. The lower authorities have observed that inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 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 accordingly, set aside the impugned order and allow the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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