TaxTMI 
TaxTMI 
2011 (8) TMI 418
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....ch): Demand of service tax of Rs.2,71,103/- stands confirmed against the appellant on the ground that while constructing the petrol pump on behalf of Reliance Engineering Associates Pvt. Ltd., they have provided the services of commissioning and installation. In addition, penalties under various Sections of the Finance Act 1994 stands imposed on the appellants. 2. After hearing bot....
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....e installed or commissioned any plant, machinery or equipment. As such they cannot be held as commissioning agent under the said category so as to levy the service tax. 4. WE find that while dealing with the said plea of the appellant, the adjudicating authority observed as under:- 11 In this regard, I find that in order to construct a new petrol pump, the main work is civil construction w....
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....ion of commissioning and installation reveals that the same takes into ambit the services provided in relation to commissioning or installation of plant and machinery or equipment and not completing the job for pre-commissioning. Inasmuch admittedly the appellants have done civil construction necessary for a petrol pump where the machines have to be installed, it cannot be said that they have them....
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.... that mere non-filing of information to the Revenue on the reasonable belief that the activities undertaken by them are not taxable, cannot be held to be a justifiable ground for invokation of longer period of limitation. Apart from the above, we also taken into consideration the fact that the appellants have made a submission that the earlier show cause notice was issued to the appellants on 2.11....