TMI Blog2017 (1) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... t the machinery in the factory of Ultratech, this would fall under the category of Erection, Commissioning and Installation Services; hence the service tax liability and interest thereof is upheld - a bonafide error might have occurred in the non-payment of service tax liability which was made good by the appellant on being pointed out. The provisions of Section 80 of finance Act, 1994 invoked pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of demand of service tax under the category of Erection, Commissioning and Installation Services . 4. The adjudicating authority has set aside the demands raised under Management, Maintenance and Repair Services prior to 16.06.2005 but confirmed the demands raised under the same category for the period 16.06.2005 to 30.09.2007. Ld. Counsel fairly submits that they are not contesting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrication is manufacturing activity and starts after the completion of civil work. Accordingly, extended period is not invocable as well as the tax liability does not arise. But it is his submission that they have paid the service tax liability under the category of Erection Commissioning and Installation Services along interest. 6. Departmental Representative reiterates the finding of the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the items would not fall under the category of Erection, Commissioning and Installation Services as it would amount to manufacturing cannot be disputed. In our view, a bonafide error might have occurred in the non-payment of service tax liability which was made good by the appellant on being pointed out. In view of this, we invoke the provisions of Section 80 of finance Act, 1994 and set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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