9911796707
TMI Blog2018 (8) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax on the said service & had not paid the service tax during the period from 10/09/2004 to 15/06/2005 - Held that:- In the present case, the appellants are only engaged in the erection of transmission lines, transformers, circuit breakers and this service was redefined vide DT dt 16/06/2005 but it still does not include erection of transmission line, transformers, circuit breakers. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/02/2007 and rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is a registered assessee and engaged in providing Erection, Commissioning and installation service. The Department observed that the appellant had failed to obtain the registration soon after the introduction of levy of service tax on the said service & had not paid the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant is nothing to do with plant, machinery or equipment. The activity is relating to the erection of transmission line, transformers, circuit breakers etc. which Section 65(39a) does not cover prior to 16/06/2005. He further submitted that erection, commissioning or installation is defined after 16/06/2005 as any services provided by a commissioning and installation agency, in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the appellants are only engaged in the erection of transmission lines, transformers, circuit breakers and this service was redefined vide DT dt 16/06/2005 but it still does not include erection of transmission line, transformers, circuit breakers. In the present case, the period of dispute is 10/09/2004 to 15/06/2005 whereas erection, commissioning and installation service is leviable to serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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