2012 (6) TMI 604

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..... G Chacko: This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service Tax, interest thereon and penalties. The total impugned demand of Service Tax amounts to over Rs.1.87 crores, out of which an amount of Rs.1.39 crores is the Service Tax sought to be recovered under the head Erection, Commissioning or Installation Service . The rest of the demand is under other heads. An amount of Rs.10,27,548/- paid by the appellant stands appropriated towards the above demand of Service Tax. The work undertaken by the appellant is covered by a series of purchase orders available on record, each indicating that the scope of the work was to supply civil materials for foundation works at the client's s .....

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..... , these factors would fit into the definition of the aforesaid service. According to the department, there was no sale of materials by the appellant to their clients. 3. Learned consultant for the appellant has elaborated their case with reference to the available records. He has furnished a synopsis showing break-up of the work into the following components viz., sale of materials, road formation, unloading charges, capacity transfer, hire charges, transportation, construction of foundation for tower, residential house, compensation and liaisoning charges in one category. In the second category, the synopsis indicates four components, viz., excavation, pit excavation, platform excavation and others. In the first category, the total value .....

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..... t is held liable to pay Service Tax to any extent, learned consultant submits, it cannot exceed the Service Tax payable on the total taxable value mentioned in category two i.e., Rs.2,24,97,086/-, on which the Service Tax amount has also been computed in the synopsis as Rs.23,48,177/-. 4. Learned JCDR opposes the present application on the strength of the findings recorded by the learned Commissioner. His emphasis is on the definition of the service in question. It is argued that, admittedly, all the works undertaken by the appellant were preparatory to erection, commissioning and installation of windmills and hence all of them to have been carried out in relation to erection, commissioning or installation service. 5. In his rejoinder, .....

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