TMI Blog2016 (12) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... as observed that non-disclosure of information of services of pre-commissioning undertaken by the assessee, and such fact noticed by department during the course of audit will not lead to invocation of longer period of limitation when there is no positive act of suppression against the appellant - appeal allowed. - Appeal No.ST/4096/2012 (DB) - Final Order No.54736/2016 - Dated:- 5-10-2016 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that prior to the said date, the appellants were engaged in the erection, commissioning and installation services as also under commercial and industrial construction services, for which purposes they were liable to pay the service tax. 3. On the other hand, the appellant s stand is that all the activities undertaken by them are pre-commission activities which involved some civil construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items like pumps and tanks cannot be considered towards value. Similarly in the case of Subhash Khandelwal Sons Vs. CCE, Jaipur-I - 2011 (24) STR 561 (Tri.-Del.) it was held that civil construction work such as erection of FRP tanks etc., necessary for a petrol pump where machines need to be installed is mere pre-commissioning and nowhere includes any installation or commissioning of any pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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