2014 (1) TMI 97

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..... lications are arising out of a common order and hence they are taken up together for hearing and disposal. 2. The applicants are engaged in the manufacture/sale and erection, commissioning, installation and maintenance of Wind Energy Generators (WEG) used for generation of electricity. It has been alleged that during the course of supply, erection and commissioning of WEG, the applicant collected .....

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..... the balance amount of Rs.2,44,38,349/- on land development charges has no nexus with the erection, commissioning or installation services. He submits that the Commissioner confirmed the demand relying on the case of Suzlon Infrastructure Vs. CCE 2012 (27) STR 242 which has been quashed by the Hon'ble BombayHigh Court and the matter was remanded to the Tribunal to pass a fresh order. He also plead .....

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..... lassification was not done correctly. In the present case, while demanding tax on land development charges, value of land should not form part of the taxable service of erection, commissioning or installation service. Therefore, the demand of tax on the entire value, prima facie, is not sustainable. However, considering the prima facie case and the financial hardship, we direct the applicant to de .....

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