9911796707
TMI Blog2013 (10) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... bility under the category of Erection, Commission and Installation Services by claiming the benefit of Notification No 1/2006 and filing the returns regularly with the authorities - the question of limitation as raised by the learned counsel may arise - At the same time, on perusal of the definition of Maintenance or Repair Services, the services rendered by the appellant for replacement of old an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant under the heading Maintenance or Repair Services. 3. Learned counsel appearing on behalf of the appellant submits that the appellant is engaged in Thermal Insulation of various pipelines at their client s place. It is his submission that the appellant had claimed classification of his services under the category of Erection, Commissioning and Installation Services as the word Thermal In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al representative on the other hand would submit that replacement of old insulation would fall under Repair or Maintenance Service and not under Erection, Commissioning or Installation Services. It is his submission that the work orders issued to the appellant specifically talks about replacement of old and worn out insulation on the pipes. 5. On careful consideration of the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s need deeper consideration, we direct the appellant to deposit an amount of Rs. 20,00,000/- (Rupees twenty lakhs only) within a period of eight weeks from today and report compliance on 08.10.2013 before the Deputy Registrar. Deputy Registrar, after ascertaining such compliance will place the file before the Bench for further appropriate order on 15.10.2013. Subject to such compliance being repor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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