TMI Blog2016 (12) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the noticee, is justified? - Held that: - the appellant's main contention is that the alleged trading activity is intimately connected with their core business activity of 'Erection Commissioning & Installation Services' as well as 'Maintenance & Repair Services' and also to their business of manufacturing of dutiable goods. Two purchase orders, submitted in support of their claim, were adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Service Tax (Appeals), Pune. 2. Brief facts of the present case are that the appellants are registered under Service Tax for provision of services falling under categories of Business Auxiliary Services, Erection Commissioning and Installation Services, Consulting Engineering, Maintenance and Repair Services etc. During the course of audit, it was observed that M/s KIL, in addition to manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudication order. Aggrieved by the same, the appellants are before this Tribunal. 3. Ld. Advocate for the appellants has stated that the alleged trading activity is directly and intimately related to appellant's business of providing taxable services namely 'Erection Commissioning Installation Services' as well as 'Maintenance Repair Services'. In support of his con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs C.C.E. S.T., Bhopal [2014 (34) STR 349 (Tri-Del.)] 4. On the other hand, Ld. AR appearing on behalf of the Revenue, reiterating the findings of the Commissioner (Appeals) and invited attention to para 17 of O-I-A in support of the extended period. He also submitted that the purchase orders, which have been produced before this Tribunal, were not produced before the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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