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TMI Blog2018 (4) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable under the category of “Management, Maintenance or Repair Service” or Erection, Commission or Installation Service? - validity of SCN - Held that: - no proper reason and discussion has been made for classification of services in both the heads. On one hand the adjudicating authority viewed that the non-payment was due to lack of professional assistance and on the other hand the larger perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair Service" and liable for service tax for the period 2006 - 07 to 2010 - 2011. Accordingly it was proposed to demand and recover service tax for the said period and to impose penalty and interest. The demand was confirmed by the adjudicating authority holding that the service is covered by the category of "Erection, Commission or Installation Service" and also under the category of "Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is itself wrong as they have classified their service under the category of "Erection, Commission or Installation Service" and later under 'Works Contract". That they have not provided any maintenance or repair service and the lower authorities have not clarified as on what basis the services were classified under the said category. That even if assuming that their service fall under the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce proposed classification under Repair and Maintenance Services, the Appellant claimed the classification of services as "Erection, Commission or Installation Service" and later under 'Works Contract", the adjudicating authority classified under both categories i.e "Erection, Commission or Installation Service" as well as "Repair, Management and Maintenance Services". However we find that no prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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