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TMI Blog2012 (11) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. V.K. Agarwal for the Respondent. ORDER Ashok Jindal, Judicial Member - The appellants are in appeal along with a stay application against the confirmation of demand under Erection, Commissioning or Installation Service (ECIS) under Section 65 of the Finance Act. 2. The facts of the case are that during the course of scrutiny of the records, it was found that the appellants are regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order, the appellants are before us. 3. After hearing both sides in detail, we find that the appeal itself can be disposed. Therefore, after granting waiver of pre-deposit, we take up the appeal itself for final disposal. 4. The learned Counsel for the appellants submits that the activities undertaken by them is not covered under the ECIS as held by this Tribunal in the case of Indian Hume P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 73 of Finance Act, 1994." Therefore, the demand on account of Erection, Commissioning or Installation Services is not sustainable. He further submitted that the demand on account of GTA services is confirmed against them without giving them abatement as per Notification No. 32/2004 wherein the appellants are entitled for seventy five per cent abatement of the total amount of GTA received by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 32/04 the appellants are entitlement for seventy five per cent abatement received under GTA services. Therefore, we allow the appeal on this account. At this stage it is pointed out by the learned Counsel that they have already paid the service tax on twenty five per cent of the amount paid as GTA service by claiming abatement as per Notification No. 32/2004. If at all there is any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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