2017 (1) TMI 977

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..... od, AC (AR) for the respondent Per: M.V. Ravindran These two appeals are directed against Order-in-Appeal No. SR/190/NGP/2010 22.06.2010 & PVR/222/NGP/2012 dated 26.11.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability under "Management, Maintenance and Repair Services" for the period prior to 16.06.2005 and subsequent t .....

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..... s submission that prior to 01.05.2006 the demand is barred by limitation as the appellant being a mechanical contractor, received work order from Ultratech Cement Ltd. for fabrication and erection at their factory such as coal shell fabrication, separator cone fabrication, erection of duct lines, etc. It is also his submission that the process off fabrication of structures would not fall under the .....

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..... ur view this would fall under the category of Erection, Commissioning and Installation Services; hence the service tax liability and interest thereof is upheld. This takes us to the penalty imposed on the appellant of these two services. We find the penalties imposed by the adjudicating authority are under 76, 77 and 78 of Finance Act, 1994. We find that appellant could have entertained a bonafide .....

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