2012 (6) TMI 164

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..... of construction of pipe lines running within the industrial and commercial establishment, during the period 10-9-2004 to 15-6-2005. However, they have not paid any Service tax on the same – Held that:- CBEC, vide its Circular No. 79/9/2004-S.T., dated 17-9-2004 has clarified that any pipe line other than those running within an industrial and commercial establishments such as factory, refinery an .....

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..... nt along with interest and the penalty of identical amounts imposed upon the applicant/appellants. 2. After hearing both the sides, we find that the appellant is engaged in providing taxable services under the category of Commercial and Industrial Construction Services and Maintenance and Repair Services as also other services like Erection, Commissioning and Installation Services etc. It wa .....

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..... lishments such as factory, refinery and similar industrial establishments are long distance pipe lines. Thus, construction of pipelines running within such an industrial and commercial establishment is within the scope of services levy of Service tax with effect from 10-9-2004. 4. As we find that Commissioner (Appeals) order is based upon the definition of Commercial and Industrial Construction .....

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