2008 (12) TMI 50

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..... fore, Stay is granted - ST-338-339 - ST/491-492/2008 - Dated:- 3-12-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Z.U. Alvi, Advocate for the appellant/applicant Shri Vijai Kumar, Authorized Departmental Representative (DR) for the Revenue [Order per: M. Veeraiyan, Member (Technical)] - Heard both sides on the stay applications. 2. Th .....

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..... tion and commissioning services and have also paid service tax on the value relating to on the civil construction portion after taking abatement under the civil construction services. The Department has taken a stand that these two services should not be dealt with separately and the entire activities should be treated as falling under erection and commissioning services and gross value received s .....

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..... ken into account and therefore there is excess demand service tax to the tune of Rs 48 lakhs. 4.2. Learned Advocate assails the demand of differential service tax on merits as well. If the two services cannot be vivisected, as contended by the Department, then as per the same logic the entire demand including whatever was paid by them will not be payable. 5. Both sides agree that the issue .....

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