2024 (4) TMI 68

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..... - benefit of abatement under N/N. 1/2006-ST - period for the April 2010 to March 2011 and 2011-12 - HELD THAT:- On the similar issue this Tribunal in WESTERN CORROSION CONTROLLER VERSUS C.C.E. S.T. -VADODARA-I [ 2022 (1) TMI 450 - CESTAT AHMEDABAD] remanded the matter to the Original Adjudicating authority. Following the same with regard to the present controversy also, with the similar observatio .....

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..... the period 01.10.05 to 21.03.2010, subsequent show cause notice dated, 20.10.2011 to 12.10.2012 respectively demanding service tax for the period for the April 2010 to March 2011 and 2011-12 to the appellant for evading service tax by way of wrongly availing benefit of Notification No. 1/2006-ST dated 01.03.2006 and same were confirmed by demanding service tax alongwith interest and imposing pena .....

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..... nt is before us. 2. Shri Dhruvank Parikh, Learned Chartered Accountant appearing for the appellant submits that taxable service provided by the appellant cannot be classifiable under Commercial or Industrial Construction services but in fact, they are classifiable as Erection, Commissioning or Installation Services and they have rightly availed the benefit of abatement under Notification No. 1/200 .....

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