TMI Blog2006 (2) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... )-BR - Dated:- 8-2-2006 - [Order]. - This appeal of the department is directed against the Order-in-Appeal dated 25-2-2005 wherein the Commissioner (Appeals) has set aside the Order-in-Original confirming the demand of service tax on the respondent. 2.None appeared for the respondent despite notice but the respondents has sent written submissions. Heard learned D.R. and perused the record. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entered into work contracts which are very comprehensive in nature. These are for design, manufacture, supply and delivery at site of plant and equipment and steel structures including civil and structural work, storage, erection, start-up, trail run, commissioning and performance guarantee test etc. A very small portion of his contract relates to design and engineering. As held by CESTAT in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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