2016 (5) TMI 1000

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..... bsp; : Ms. Rinky Arora, Advocate For the Respondent :  Mr. Ranjan Khanna, D.R. ORDER Stay application alongwith appeal has been filed against order in appeal dated 31.07.2013 which upheld the Order-in-Original dated 01/12/2011 in terms of which service tax demand of Rs. 12,93,886/- for the period June, 2006 to July, 2008 was confirmed under errection, commissioning and installation servic .....

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..... .  For the ease of reference Sl. No.5 of table appended to Notification No. 1/2006-ST providing for 67% abatement is reproduced below:  5. (zzd) Erection, commissioning or installation, under a contract for supplying a plant, machinery or equipment and erection, commissioning or installation of such plant, machinery or equipment. This exemption is optional to the commissioning and in .....

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..... machinery or equipment.  Thus, it covers erection, commissioning or installation of plant machinery and equipment even if not supplied by the service provider and 67% abatement will be available if the value of such plant/machinery equipment is included in the assessable value in accordance with what is stated in Col.4 of the above table. Seen in this context, prima facie the appellants con .....

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