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2015 (2) TMI 1016 - AT - Service TaxErection, Commissioning or Installation Service - Notification No.45/2010-ST, dated 20.07.2010 - Held that:- inquiries conducted on the activities of the appellant revealed that they have provided services, which includes earth excavation, stub setting, concreting tower erection, stringing power conductors and earth wire and also construction of revetment, construction of control room retaining walls etc. The activities would be classifiable under Erection, Commissioning or Installation Service. - impugned order is set aside and the matter is remanded back to the Adjudicating authority to decide afresh in the right of the Exemption Notification in accordance with law - Application disposed of.
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