2013 (11) TMI 917

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..... missioning or installation of plant, machinery or equipment'. This Tribunal in the case of Indian Hume Pipes Co. Ltd. [2008 (7) TMI 71 - CESTAT, CHENNAI] held that pipes or pipeline does not come under the category of ‘plant, machinery or equipment' and therefore laying of pipeline does not come within the scope of ‘Commissioning or Installation Service'. In any case, laying of pipelines has been .....

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..... agreement with M/s. ONGC dated 17/03/2003 for laying of submarine pipelines, for the transport of petroleum crude oil from Bombay High and Bassein Filed Offshore sites. The scope of the work as per the agreement was as follows: Whereas the company is desirous of carrying out work of laying of submarine pipelines and Topside modification works of Mumbai High and Bassein Pipeline Project (he .....

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..... 10 . 2.1 The department was of the view that the said activity undertaken by the respondent is exigible to service tax under the category of Commissioning and Installation Service' and accordingly issued a notice dated 01.10.2006 demanding service tax of ₹ 3,36,33,940/- for the period 01/07/2003 to 31/03/2004. The notice was adjudicated and the Commissioner held that laying of pipe .....

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..... ying of pipeline would be covered under Commissioning and Installation of Plant, Machinery or Equipment' which came under the tax net w.e.f. 10/09/2004 and therefore, dropping of the demand by the Commissioner is not sustainable in law. The learned Commissioner (AR) appearing for the Revenue reiterates these grounds. 4. None appeared for the respondent, Hyundai Heavy Industries Co. Ltd. .....

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..... been specifically covered under Commercial Construction Service' which came into effect from 16/06/2005. During the impugned period, the activity of laying of pipeline was not covered under the Commissioning and Installation Service'. Therefore, we do not find any infirmity in the Commissioner's order dropping the demand. 6. In view of the above, we do not find any merit in the Re .....

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