9911796707
TMI Blog2014 (8) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... n perusal of the records, we find that there is nothing on record to show that there was sale of material by the appellant to the service receiver. It is also on record that the appellant’s main job was erection of piping work. In the service recipient factory premises pipes were provided by the service receiver. Appellant is unable to make out a prima facie case for the complete waiver of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 1,000/-. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the service tax liability on the appellant in respect of the abatement claimed by him under Notification No. 19/2003 - under the services Erection, Commissioning Installation Services and various other services. 4. For the purpose of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of G. Tech Construction Co. - 2010 (19) S.T.R. 708 (Tri.-Ahmd.) which is directly dealing with the issue involved in this case i.e. benefit of Notification No. 19/2003-S.T., dated 21-8-2003. He would also rely upon the decision of the Tribunal in the case of NEO Structo Construction Ltd. - 2010 (19) S.T.R. 361 (Tri.-Ahmd.) for the proposition that the fabrication and erection of structures would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recipient factory premises pipes were provided by the service receiver. As regards the judgment relied upon by the learned counsel, we find that the issue in that case was only in respect of penalty and the judgment has to be considered in its perspective which can be done only at the time of final disposal of appeal. At this juncture, we find that the appellant is unable to make out a prima fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
