9911796707
TMI Blog2012 (10) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... cie in favor of revenue - Stay granted partly. - ST/87, 216-219 of 2011 - ST/S/549-553 of 2012 CUS - Dated:- 18-5-2012 - MRS. ARCHANA WADHWA, MATHEW JOHN, JJ. K.K. Jaiswal for the Appellant. ORDER Mathew John, Technical Member When the cases were called, none appeared on behalf of the appellants. When the case was posted for hearing on 15-11-2011 also none had appeared for the appellants. So the records of the case were gone through with the help of Ld . A. R. for Revenue. 2. There are five appeals being decided in this proceeding. All of them are from the same appellant and regarding the same service but for different periods as detailed under: S. No. Appeal No. Period Tax invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Service tax was imposed for the first time on 10-09-2004 defining the taxable activity as under: '39( a ) "erection commissioning or installation" means any service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery or equipment.' 6. The above definition was replaced with the following definition with effect from 16-06-2005: (39a) "erection, commissioning or installation" means any service provided by a commissioning and installation agency, in relation to,- ( i ) erection, commissioning or installation of plant, machinery or equipment; or ( ii ) installation of - ( a ) electrical and electronic devices, including wirings or fittings theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erection commissioning or installation is commercially understood as assembling, integrating various parts and components and making a particular machine operational in industrial sense and they did not do any such activity. 9. The Ld. AR for Revenue submits that the appellants were doing activities in relation to installation of computers which are "equipment" and as per section 65(39a), any service in relation to erection or commissioning of any equipment was liable to tax from 10-09-2004.The appellants did not take out registration or pay service tax but adopted their own interpretation of the entry and therefore the demand for the entire period is appropriately made and the penalties also are properly imposed. Further he argues tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tence prior to that date. So we hold that there cannot be any liability for service rendered prior to that date l6-06-2005. 11. However we do not see any merit in the argument of the appellants that they were only an intermediary and not doing the work themselves and hence their activities did not amount to any service. Any service provided in relation to installation of electrical and electronic devices, including wirings or fittings, became taxable from 16-06-05. The activities of short listing the sub-contractors, supervising their work to ensure that it is executed as per specification, are in fact work done relation to such activity and taxable. It is also to be noted that the customer is making payment to the appellants and not to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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