TMI Blog2013 (7) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax on the activities with effect from 16.06.2005 and filing returns. It is on record that appellants vide their letter dated 05.09.2005 submitted month wise details of all payments received by them against HVAC works for the period 01.07.2003 to 15.06.2005. Once the details of value of taxable services were available to the Department on 05.09.2005, there is no reason to invoke the extended period – decided in favour of assessee. - Appeal No. 718 of 2008-CU[DB] - Final Order No. ST/56940/2013(PB) - Dated:- 5-7-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri P. K. Sahu PrashantShuk, Adv. For the Respondent: Shri Pramod Kumar, Jt. CDR JUDGEMENT PER SAHAB SINGH: This appeal is filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Issue involved in their appeal is whether appellant s activities are chargeable to service tax under Commissioning or Installation/Erection, Commissioning or Installation Service and whether Show Cause Notice dated 30.10.2007 issued the appellant is time barred and consequently appellants are liable to penalties. 5. As regards that question of levy of service tax an Commissioning or Installation/Erection, Commissioning or Installation we find that definitions under Section 65(28), 65(29) and 65(39a) and taxable services during the different period were as under: Erection Commissioning or Installation with effect from 14.05.2003 Section 65. Definitions In this Chapter, unless the context otherwise requires, - (28) commissioning or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tronic devices, including wiring or fittings therefore; or (b) Plumbing, drain laying or other installations for transport of fluids; or (c) Heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) Thermal insulation, sound insulation, fire proofing or water proofing; or (e) Lift and escalator, fire escape staircases or travelators; or (f) Such other similar services (29) Commissioning and Installation means any agency providing service in relation to Erection, Commissioning or installation (105) taxable service means any service provided or to be provided- (zzd) to a customer, by a Commissioning and Installation agency in relation to Erection, Commissioning or Installation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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