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2016 (12) TMI 33 - CESTAT NEW DELHI

2016 (12) TMI 33 - CESTAT NEW DELHI - TMI - Demand - Composition scheme - Period of limitation - erection, commissioning and installation services as also under commercial and industrial construction services - Held that: - in the case of Subhash Knandelwal & Sons [2011 (7) TMI 940 - CESTAT, NEW DELHI] wherein it was 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 .....

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nies for the petrol pumps, where they were to do various jobs. The work orders were mainly for the purpose of installation of pumps provided by the oil companies. Since it was work orders, the appellant got themselves registered with the service tax department after 1.6.2007 and discharged service tax liability under the Composition Scheme. 2. The dispute in the present appeal relates the period prior to the said date of 1.6.2007. The demands stand confirmed against the assessee by holding that .....

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chinery or equipment. They also assailed the impugned order on the point of limitation. They also submitted that the value of the free supply items are not required to be added in the value of the services and the abatement up to 67% in terms of Notification No. 1/2006-ST would be available to them. 4. We find that an identical dispute was the subject matter of the Tribunal s order in the case of CCE, Bhopal Vs. Sonali India - 2014 (34) STR 47 (Tri.-Del.) and in identical facts and circumstances .....

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