2013 (10) TMI 1213

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..... es would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - The applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals – Stay granted. - Appeal No.ST/11657-11659/2013 - - - Dated:- 10-7-2013 - Mr. M.V. Ravindran and Mr. H.K. Tha .....

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..... s sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises. He produces a copy of said order. 4. Ld. Deprtmental Representative, would reiterate the findings of lower authorities. On perusal of the final order dt.18.03.2009 and perusal of the case in hand, we find that the facts are same and are i .....

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