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TMI Blog2019 (10) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... es plumbing, drain laying or other installation for transport of fluids thus, it cannot be denied that the service provided by the appellant is squarely covered by the said definition. Thus, the demand of service tax is, therefore, upheld along with interest. Extended period of limitation - HELD THAT:- It is seen that the definition of erection, commissioning or installation service clearly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 12/2003-S.T., dated 20-6-2003 while confirming the demand of service tax on the balance amount along with penalty and interest thereon. 2. The matter was fixed for hearing on 3-9-2019, 9-8-2016 and 17-2-2017. However, nobody appeared even on 21-10-2019, when the matter was fixed today for final disposal, therefore, the matter is being taken for decision ex parte. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Notification No. 12/2003-S.T., dated 20-6-2003. The demand along with penalty and interest on balance value after abatement was confirmed in respect of balance value after abatement in terms of aforesaid notification. 4. From the appeal memorandum, it is seen that the appellant relied on the various case laws wherein none of them dealt with exactly identical issue. The said appeal mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tronic devices, including wirings or fitting thereof; or (b) plumbing, drain laying or other installation for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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