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2013 (7) TMI 491 - CESTAT NEW DELHIClassification of service u/s 65 - whether respondents are chargeable to service tax u/s 65(28) & (29) for Erection, Commissioning or Installation service - Held that:- The metal Crash Barrier has been erected along road side for a specific purpose of road safety - the same qualifies the definition of equipments and attract Service Tax under the services of erection commissioning & equipments - erection service was brought into service tax net w.e.f 10.09.2004 - the demand was raised against the assesse for the period 23.10.2003 to 23.01.2004 - no fault in findings of the Commissioner (Appeal) that assesse were not chargeable to service tax – appeal decided against assesse
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