2018 (9) TMI 384

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..... RDER Per: V. Padmanabhan: The present appeal is against the Order-in-Appeal No. IND/CEX/ 000/APP/96/2013 dated 30.08.2013/05.09.2013. 2. Brief facts of the case are that the appellant carried out the work of providing and erecting 'Fire Hydrant System' for Krishi Upaj Mandi, Kukshi, District - Dhar (M.P.). The consideration was received for the said activity, on which the Department took the .....

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..... e Revenue. 4. Ld. Advocate submitted that the activity involved supply of material such as 'Fire Hydrant System' and erection and installing the same. He submitted that the activity is more appropriately classified under 'Works Contract Service'. After the introduction of 'Works Contract Service' demand has been made under the 'erection and commissioning services merits to be set aside. 5. Ld. A .....

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