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2019 (10) TMI 1326 - CESTAT CHANDIGARHAbatement in terms of Notification No. 12/2003-S.T., dated 20-6-2003 - erection, commissioning or installation service - extended period of limitation - HELD THAT:- The definition of erection, commissioning or installation service specifically includes 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 shows that it is specifically includes plumbing, drain laying or other installation for transport of fluids. Thus, leaving no doubt that the activity of the appellant is squarely covered for the purpose of service tax. In these circumstances, it is clear that the failure of the appellant to pay the amount as due to suppression leading to evasion of service tax. Consequently, extended period of limitation is also upheld. Appeal dismissed.
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