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2014 (3) TMI 115 - AT - Service TaxDemand of service tax - erection, commission and installation of service - Held that:- erection, installation service shall be brought into tax when such service was dominate in nature. No doubt there may be involvement of goods. We consider the abetment aspect at this stage subject to detailed scrutiny in the course of regular hearing - So far as management, maintenance or repair service is concerned, the discussion made by Adjudicating Authority does not grant immunity to the appellant for taxation. Mere payment of VAT does not take away the activity from the net of the taxing entry under Finance Act, 1994 - stay granted partly.
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