9911796707
TMI Blog2013 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 1-5-2006, the service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise would also come within the purview of “Erection, Commissioning or Installation Services”. Prima facie, the term “structures” appearing in the amended definition of “Erection, Commissioning or Installation Services” should be understood ejusdem generis with the terms “plant”, “machinery” and “equipments” figuring prior to it. In this view, the claim of the appellant for classifying their activity under the head “Erection, Commissioning or Installation Services” is prima facie untenable. Extended period of limitation – In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary structures for their clients who wanted such structures for conducting business functions such as trade fair, exhibitions, etc. These structures were erected by making use of metal poles, hangars, stalls, temporary flooring, temporary lighting, temporary metal roof, etc. The arrangements made by the appellant to enable their clients to conduct the aforesaid functions were of temporary nature and the same were dismantled after the short term functions. The materials used for the purpose belonged to the appellant and the same were retrieved after the functions conducted by their clients were over. On these facts, the department demanded Service tax on the amounts paid to the appellant by their clients who used the above arrangements for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise would also come within the purview of Erection, Commissioning or Installation Services . Prima facie, as rightly submitted by learned SDR, the term structures appearing in the amended definition of Erection, Commissioning or Installation Services should be understood ejusdem generis with the terms plant , machinery and equipments figuring prior to it. In this view, the claim of the appellant for classifying their activity under the head Erection, Commissioning or Installation Services is prima facie untenable. It is not in dispute that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
