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2017 (5) TMI 955 - CESTAT NEW DELHI

2017 (5) TMI 955 - CESTAT NEW DELHI - TMI - Erection, commissioning or installation - the appellant had undertaken various types of works including supply and installation/testing and commissioning of various electrical equipments/street lightings, poles etc. and all these types of work were covered by single work order - demand of tax with interest - Held that: - It is clear that the said contracts fall under purview of taxable service of “works contract”. Since, the period involved in this cas .....

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xable services is required to be paid, which has not been paid within the stipulated time, interest on such delayed payment of tax is liable to be paid by the appellant - demand of interest upheld. - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 55409 of 2013 - Final Order No. 52635/2017 - Dated:- 30-3-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Jatin Mahajan, Advocate - for the appellant. Shri J.P. Singh, Authorize .....

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service tax on advances within the stipulated time period has also been confirmed against the appellant. 2. Heard both sides and perused appeal records. We find that the learned Commissioner (Appeals) vide paragraph 7 in the impugned order has held that the appellant had undertaken various types of works including supply and installation/testing and commissioning of various electrical equipments/street lightings, poles etc. and all these types of work were covered by single work order. However, .....

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