2013 (7) TMI 491

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..... equipments and attract Service Tax under the services of erection commissioning & equipments - erection service was brought into service tax net w.e.f 10.09.2004 - the demand was raised against the assesse for the period 23.10.2003 to 23.01.2004 - no fault in findings of the Commissioner (Appeal) that assesse were not chargeable to service tax – appeal decided against assesse - Appeal No. 759 of .....

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..... not paid service tax. According to the Department, their services were covered under Erection, Commissioning or Installation services as defined under Section 65(29) of the Act. A Show Cause Notice dated 14.10.2005 was issued to the Respondents demanding service tax amounting to Rs. 23,24,345/- along with interest and also proposing penalties on them. The Show Cause Notice was adjudicated by Addit .....

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..... cy means any agency providing service in relation to Commissioning or Installation. Section (105)(zzd) Taxable service means any service provided to a customer by a Commissioning or Installation agency in relation to Commissioning or Installation. We note from the Order in Original that original authority in para 4.9 of order has held In view of the above when the metal Crash Barrier has bee .....

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