9911796707
TMI Blog2013 (11) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... ne PER : P R Chandrasekharan This is Revenue's appeal against Order-in-Original No.09/STC/SJS/06 passed by the Commissioner of Service Tax, Mumbai. 2. The respondent, Hyundai Heavy Industries Co. Ltd. Mumbai entered into an agreement with M/s. ONGC dated 17/03/2003 for laying of submarine pipelines, for the transport of petroleum crude oil from Bombay High and Bassein Filed Offshore sites. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be removed for aligning the new pipeline with new riser, transportation, installation, hook-up, testing and pre-commissioning, commissioning assistance and supply of 10 no. each of coated pipes (anode fitted) of sizes 8" and 10"." 2.1 The department was of the view that the said activity undertaken by the respondent is exigible to service tax under the category of 'Commissioning and Inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is aggrieved of the same and is in appeal before us. 3. It is argued on behalf of the Revenue that the respondent actually provided a bundle of services including 'Commissioning and Installation Service' and the laying of pipeline would be covered under 'Commissioning and Installation of Plant, Machinery or Equipment' which came under the tax net w.e.f. 10/09/2004 and therefore, dropp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come under the category of 'plant, machinery or equipment' and therefore laying of pipeline does not come within the scope of 'Commissioning or Installation Service'. In any case, laying of pipelines has been specifically covered under 'Commercial Construction Service' which came into effect from 16/06/2005. During the impugned period, the activity of laying of pipeline was not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
