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2016 (7) TMI 599 - CESTAT HYDERABAD

2016 (7) TMI 599 - CESTAT HYDERABAD - TMI - Erection Commissioning or Installation Services (ECIS) - Activity of supply of material, erection and installation of sub-stations, related lines, installation of transformers and other electrical equipments etc. - Held that:- the demand raised under ECIS is unsustainable and requires to be set aside which we hereby do. - ST/25558/2013 - Final Order No. 30489/2016 - Dated:- 23-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damo .....

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their land under lease agreement to a business organisation and received payment to that effect. The department entertained the view that the appellant has provided taxable services under the category of Erection Commissioning or Installation Services (ECIS) and Renting of Immovable Property Services, however, have neither disclosed these facts to the Department nor discharged appropriate service tax liability thereon. 2. In adjudication proceedings, service tax demand of Rs. 60,68,455/- was co .....

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Ganesh Enterprises Vs CCE, Hyderabad-III [2014-TIOL-187-CESTAT-BANG] K. Shanmugavelu Vs CCE, Mudurai [2014-TIOL-1325-CESTAT-MAD] Kedar Construction Vs CCE, Kolhapur [2015 (37) S.T.R. 631 (Tri-Mumbai] UP Rajkiya Nirman Nigam Ltd Vs CCE, Meerut [2015-TIOL-1485-CESTAT-DEL] Elmech Enterprises Vs CCE, Hyderabad-III *[2015-TIOL-459-CESTAT-BANG] 4. We find that the appeal before us is more than amply covered by the above judgments. The relevant portion of the judgment in Elmech Enterprises case is rep .....

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