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2010 (4) TMI 124 - CESTAT, NEW DELHICommissioning and Installation - External Erection Service and other services - Pleading of the assessee is that erection was not intended to be taxed during the period 1.4.2003 to 31.3.2004 since the said service was brought to the ambit of taxation under Section 65(105) (zzd) read with Section 65 (29) of the Finance Act, 1994 w.e.f. 10th September, 2004. There was no suppression of the fact by the appellants for which learned Commissioner (Appeals) while dealing with the appeal of the appellants categorically came to the conclusion that when there was a dispute on classification of service no penalty was imposable on the assessee Held that: We are unable to find what was the nature of the activity carried out by the appellants to bring it into the fold of installation and commissioning services. None of the orders passed by the authorities below discloses the nature of the activity. Therefore, the orders are cryptic. So also we find that the erection service was not in taxable before 10.9.2004. Equally we noticed that the dispute between the parties related only to classification issue for which no penalty was imposed by the appellate authority
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