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TMI Blog2025 (1) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... ation' Services, 'Maintenance and repair' services and 'Manpower recruitment or supply agency' services. Alleging that appellant has not paid service tax on the gross income received for the said service, 'Erection, Commissioning or Installation' Services, proceedings were initiated. It was also alleged that they were wrongly paying service tax under the category of 'Erection, Commissioning and Installation' for the services rendered under 'Commercial or Industrial Construction' services without obtaining Service Tax registration and that too not on the gross income received. The appellant paid Service Tax of Rs. 32,58,857/- for the period from 16.06.2005 to 25.09.2006, in addition to the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2008, the order was reviewed and adjudicated by the Commissioner vide Order-in-Revision No. 8/2010/ST dated 07.07.2010. The Commissioner as per the Order-in-Revision held that the amount of Rs. 39,74,478/- allowed by the original authority as deduction from the taxable value was received by the appellant much after the introduction of Section 73A(2) of the Finance Act, 1994 and hence they are liable to pay the same to Government account. Hence on the value allowed as deduction a service tax demand of Rs. 4,05,397/- was confirmed along with interest and imposed penalties under section 78 of the Finance Act, 1994. Aggrieved by said order, Appeal No. ST/2156/2010 was filed by the appellant before this Tribunal. 3. The dispute in both the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (7) TMI 582 -Calcutta High Court, Engineering Technologies Ltd., and another Vs. Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata b. BBR (India) Limited Vs. CCE, Bangalore-III - 2006 (77) RLT 295 (CESTAT-BANG.) 5. As regards the abatement denied by the adjudication authority, on the ground that the appellant has not included the value of free supply material in the taxable value, the learned counsel submitted that the issue is no more res integra and squarely covered by the decisions of the Tribunal in the matter of M/s Bhayana Builders (P) Limited Vs. CST, Delhi and others - 2013 (9) TMI 294 - CESTAT New Delhi, which was affirmed by the Hon'ble Supreme Court reported in 2018 (10) - GSTL 118 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter all these constructions and erection of FRP tanks and other tanks, as conducted/carried out by the assessee in the instant case, there remains no extra work except putting the readymade pump machine on these structures, to complete the commissioning of petrol pumps. The assessee have undertaken all the work required for pre-commissioning of petrol pumps, as evident from their bills raised by them to M/s. Reliance Engineering Associates Pvt. Ltd., Jaipur, which is the preliminary stage of the "Commissioning and installation of plant, machinery and equipments " 5. As is clear from the above, there is a finding by the adjudicating authority that the appellant has undertaken the work required for pre-commissioning of petrol pump. The defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd they have been providing this service from much before. Moreover, since the main contractor M/s L&T had informed the appellant that since they are paying the service tax, appellant is not liable to pay service tax on the works executed by the appellant on their behalf. Further as and when demand was made, appellant paid entire service tax applicable, since tax was introduced more than a year before issue of show-cause notice and the actual payment is more than what the appellant was payable after extending benefit of abatement under Notification No. 15/2004-ST dated 10.09.2004. The learned counsel for the appellant also drew our attention to para 13 of the Order-in-Original, where the adjudication authority has considered the payments ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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