TMI Blog2012 (2) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under "Erection, Commissioning and Installation" Services, application for waiver of pre-deposit and stay was allowed. - ST/672/2010 - S/35/WZB/AHD/2012 - Dated:- 2-1-2012 - M V Ravindran, P Babu, JJ. For Appellant: Shri J Shah, Adv. For Respondent: Shri R Nagar, AR Per: M V Ravindran: This stay petition is filed for the waiver of pre-deposit of an amount of Rs.8,78,84,996 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioning and Installation Services. After drawing our attention to the allegations made in the show cause notice, he would submit that the said show cause notice did not put them on notice as to that the services rendered would be classified under the category of Erection, Commissioning and Installation Services. He would also draw our attention to the Board's circular dated 08.08.07 and more spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the classification of the said services under the consulting engineers, the portion against which the Revenue is not in appeal. For the balance period involved in this case i.e. from 01.07.03 to 09.09.04, we find that appellants were not put to notice as regards the classification of their services under "Erection, Commissioning and Installation Services". In our considered view, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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