2013 (7) TMI 491

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..... d by Revenue against Order in appeal No. 156-CE/GZB/2008 dated 31.07.2008 passed by Commissioner (Appeal) Central Excise Meerut -I. 2. Brief facts of the case are that M/s Advance Steel Tubes Ltd. (hereinafter referred to as Respondents) are engaged in manufacture of metal crash barrier (guard rails), post spacers, w. beams Respondents have entered into Agreement with contractors/sub-contractors .....

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..... gned order in the present appeal. 3. Heard both sides. 4. Issue involved in this appeal is whether respondents are chargeable to service tax under Erection, Commissioning or Installation service. We find that during the relevant period Section 65(28) and Section 65(29) of the Finance Act, read as under: Section 65(28) Commissioning or Installation means any service provided by a Commissioning o .....

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..... by the respondent is erection of equipment. We note that erection service was brought into service tax net with effect from 10.09.2004. Since the demand is raised against the respondent for the period 23.10.2003 to 23.01.2004, we do not find any fault in findings of the Commissioner (Appeal) that respondents were not chargeable to service tax under Erection, Commissioning or Installation service. .....

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