TMI Blog2016 (9) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri K. Poddar, Authorized Representative (DR) for the Respondent. ORDER The appeal alongwith stay application has been filed against the impugned order dated 16/4/14, wherein service tax demand of Rs. 75,74,410/- has been confirmed alongwith equal amount of penalty. Besides penalties under Section 76, 77 were also imposed. 2. The learned Advocate appearing for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-commissioning activities of civil nature do not involve installation or commissioning of any plant or machinery. The learned Advocate also submits that proceedings initiated by the Department for confirmation of the adjudged demand are barred by limitation of time. On the other hand, learned DR appearing for the respondent reiterates the finding recorded in the impugned order. 3. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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