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2018 (9) TMI 384 - CESTAT NEW DELHIErection, Commissioning or Installation Services - appellant carried out the work of providing and erecting ‘Fire Hydrant System’ for Krishi Upaj Mandi, Kukshi, District – Dhar (M.P.) - abatement under N/N. 1/2006-ST dated 01.03.2006 - Held that:- The activity involves supply of ‘Fire Hydrant System’ as well as ‘Erection, installation’ of the same for Krishi Upaj Mandi. This nature of activity is squarely covered under the category of ‘erection and commission service’ - the demand of Service Tax upheld with the grant of abatement - appeal dismissed - decided against appellant.
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