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2013 (7) TMI 507 - AT - Service TaxInstallation/Erection, Commissioning or Installation Service - Held that:- Installation of plant, machinery or equipment was covered in the definition from the very beginning and it is very difficult to distinguish that heating system, ventilation system & AC system is different from heating plant, ventilation plant and AC plant. - their activity was taxable prior to 16.06.2005 also and from 16.06.2005 related work of piping, ducting and sheet metal is also brought into tax net. Extended period of limitation - whether Show Cause Notice issued to the assessee time barred – Held that:- appellants were paying service tax on the activities with effect from 16.06.2005 and filing returns. It is on record that appellants vide their letter dated 05.09.2005 submitted month wise details of all payments received by them against HVAC works for the period 01.07.2003 to 15.06.2005. Once the details of value of taxable services were available to the Department on 05.09.2005, there is no reason to invoke the extended period – decided in favour of assessee.
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