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2011 (1) TMI 236 - AT - Service TaxDemand - erection, commissioning or installation - that a sum of Rs. 2,70,125/- stands deposited during the course of investigation even though the same is not payable - Tribunal in the case of Rajeeve Electrical Works v. CCE, Chandigarh reported in [2007 -TMI - 4225 - CESTAT, NEW DELHI] and the decision in the case of Power Best Electricals v. CCE, (2007 -TMI - 3443 - CESTAT, BANGALORE) - Held that: prima facie, we hold that the liability to tax shall arise only from 16-6-2005 consequent upon amendment enlarging the scope of the impugned services - Decided in the favour of the assessee
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