2014 (7) TMI 118

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..... As appellant collected tax as provider of taxable service the same was deposited only in the year 2006 though the same also relates to the year 2005. In these circumstances, we find no merit in the contention of the appellant that appellants are not liable to pay service tax as provider of erection, commissioning and installation service - As the appellant had collected the service tax and retaine .....

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..... on of appellant is that appellants are not liable to pay service tax as provider of erection, commissioning or installation service as the same is works contract. The appellant also submitted that incase the demand is confirmed the appellants are not liable for any penalty. 4. Revenue relied up on the findings of lower authority and submitted that during the period in dispute appellant collecte .....

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