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TMI Blog2012 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ir activity amounts to manufacturing and are not liable to service tax, as contended by the appellants, demands only for normal period are sustainable - activity undertaken by the appellants are covered under Erection, Commissioning and Installation Service - appellants should be directed to make pre-deposit of the demands of service tax for the normal period - appeals are disposed of by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Erection, Commissioning and Installation Service and, therefore, a show cause notice was issued for demanding service tax for the period 01/07/2003 to 31/03/2008. The adjudicating authority confirmed the demands as proposed in the show cause notice along with interest and various penalties under the Finance Act, 1994. On appeal before the Commissioner (Appeals), while considering the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants their activity amounts to manufacture and not liable to service tax and, therefore, extended period of limitation is not invokable. Further, it was contended that in the case of Sriroz Consultants Pvt. Ltd. , the appellant has already paid an amount of Rs. 12,47,250/- along with interest of Rs. 2,38,410/- and in the case of Arun Engineering Works a sum of Rs. 6,33,335/- and inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to make pre-deposit of the demands of service tax for the normal period. We observe that in the case of Sriroz Consultants Pvt. Ltd. and Arun Engineering Works, the appellants have already paid the demands of service tax for the normal period and, therefore, we grant stay of the balance amount of service tax, interest and various penalties. In the case of Shree Filters Fabricators, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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