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Prime Rockwool Versus C.C.E., Jaipur-I

2016 (5) TMI 1000 - CESTAT NEW DELHI

Waiver of pre-deposit - Demand of Service tax - Errection, commissioning and installation service (65 (105) (zzd) of Finance Act, 1994 - Non-eligibility for abatement under Notification No. 1/2006 inasmuch as it did not supply any plant, machinery or equipment nor had it erected, commissioned or installed such plant, machinery or equipment - Held that:- col.3 of the table appended to Notification No. 1/2006-ST providing for 67%, covers erection commissioning or installation under a contract for .....

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on becomes part of the equipment in asmuch as without such insulation the plant or machinery or equipment cannot function and that is the reason why as per column 4 not only value of plant, machinery or equipment but also value of parts and other material sold is to be included in the assessable value for the purpose of abatement. In addition, prima facie the appellant's contention that the demand is time barred because there was no willful misstatement of suppression of facts and the appellant .....

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For the Appellant : 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 ₹ 12,93,886/- for the period June, 2006 to July, 2008 was confirmed under errection, commissioning and installation service (65 (105) (zzd) of Finance Act, 1994 on the ground that the appellant was not eligible for .....

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o.1/2006-ST provides 67% abatement only when supply of plant, machinery equipment is involved. 3. We have considered the contentions of both sides. 4. 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 opt .....

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