2018 (1) TMI 1583

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..... or Indian Oil, supplied by the assessee-contractor and admittedly VAT- works contract tax have been paid. Accordingly, we find that the classification adopted in the impugned order-‟Erection, Commissioning and Installation Service‟ is not tenable and palpably wrong - thus, the service rendered by the appellant is classifiable under Works Contract Service‟ as defined under Secti .....

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..... s under the category of Erection, Commissioning Installation Service under Section 65(39a) of the Finance Act, 1994. As it was found that the appellants have not paid the Service Tax, therefore, the demand was proposed for the extended period vide SCN dated 22nd October, 2010, invoking the extended period of limitation. 3. Heard the parties. 4. It has been contended by the learned counse .....

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..... ervice under Section 65(105)(zzzza) and the Service Tax demanded under Erection, Commissioning Installation Service‟ was not legal and proper. 6. Learned AR for Revenue have relied upon the Order-in-Original and the grounds of appeal in the appeal of Revenue. 7. Having considered the rival contentions, we find that the learned Commissioner have erred in holding that service tax is p .....

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