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TMI Blog2015 (11) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the period upto 31.05.2007 is prima-facie not sustainable. We also observe that rendition of service involved supply of goods and therefore prima-facie the appellant was entitled to the benefit of Notification No. 1/2006-ST or 12/2003-ST. Having regard to these facts and also keeping in view the contention of the appellant about non-invocability of extended period, we are of the view that p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994 in respect of the appeal filed by the appellant before him against primary adjudication order dated 14.02.2012 in terms of which service tax demand of ₹ 36,38,492/- for the period 2005-06 to 2009-10 was confirmed alongwith interest and penalties on the ground that the appellant had not paid service tax on erection, commissioning or installation service [Section 65 (105) (zzd)] rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 1/2006-ST or 12/2003-ST. Having regard to these facts and also keeping in view the contention of the appellant about non-invocability of extended period, we are of the view that pre-deposit ordered by Commissioner (Appeals) was on the higher side. Accordingly, we remand the case to the Commissioner (Appeals) to hear the appeal on merit subject to the condition that the appellant makes pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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