2016 (11) TMI 196

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..... ? - CBEC vide Circular No.79/9/2004-ST dated 13.05.2004 - Held that: - the score of taxation is examined from the activity described by investigation. Boards circular is candid on the scope of the taxing entry. Further, when a taxing entry was not in statue book, proposition for taxing erection, installation and commissioning service during the material period does not arise. Therefore, adjudicati .....

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..... ore on the investigation results, ld. Counsel further says that when the real activity carried out by appellant as discovered by investigating authority was erection, installation, commissioning, that shall not take a different colour by any stretch of imagination since that was the physical finding by the authority on investigation. But, the appellate authority below had misconstrued the service .....

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..... e category of consulting engineer services. Commissioning or installation service will be separately taxable under relevant entry and are not chargeable under Consulting Engineer services. Accordingly, the clarification issued vide the Circular No. 49/11/2002-ST dated 18.12.2002 stands modified to this extent." 5. It is further submission of the ld. Counsel that the erection, installation and com .....

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