2014 (8) TMI 196

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..... o what exactly has been erected or installed or commissioned in respect of the work undertaken by the appellants has not been brought out at all. It is not available in the annexure to the show-cause notice and details have not been discussed in the order also - it would be appropriate to enable the appellants to get a clear order and they should have the benefit of the exact nature of taxable services rendered and their liability and for this purpose it would be necessary to remand the matter at this stage itself - matter remanded back - Decided in favour of assessee. - ST/1362/2011, ST/1414/2011, ST/1674/2012-DB - Final Order Nos. 20834-20836/2014 - Dated:- 10-4-2014 - SHRI B.S.V. MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appell .....

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..... Penalty ₹ 200/- per day or 2% per month, whichever is higher u/s 76 3 ST/1674/2012 Service Tax ₹ 7,54,56,985/- ₹ 56,72,005/- u/s 73(2) Interest u/s 75 Penalty ₹ 8,11,28,990/- u/s 78 2. Heard both the sides. The appellant initially entered into works contract with SBC for undertaking the activities discussed above. In addition to the above, supply of certain machinery and equipments are also undertaken for SBC as well as Naval Dock Yard. The appellants also undertook certain activities of Maintenance and Repair Services. As regards the activity of fabrication and supply of machinery and equipment and maintenance and re .....

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..... iring or fitting there for. Thus, if an activity does not result in emergence of an erected, installed and commissioned plant, machinery, equipment or structure or does not result in installation of an electrical or electronic device (i.e. a machine or equipment that uses electricity to perform some other function) the same is outside the purview of this taxable service. Therefore to make it an offence case against the appellant, the department is required to show that the appellant has rendered a taxable service. For this purpose when we see the definition and when we consider the Boards clarification issued, it becomes quite clear that as to what exactly has been erected or installed or commissioned in respect of the work undertaken b .....

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