2017 (6) TMI 429

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..... ld that: - prima-facie the activity undertaken by the applicants does not fall under the category of ‘Erection, Commissioning and Installation Services’ as they are providing the services along with the goods. In that circumstances, the proper classification of the said activities would be ‘Works Contract’ service - the service tax demand has been confirmed under ‘Erection, Commissioning and Insta .....

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..... ment Authority for execution of certain works wherein the material has been supplied by the appellant-applicant along with service. The Revenue is of the view that the said service provided by the applicant is covered under Erection, Commissioning and Installation Services . Accordingly, a show cause notice was issued to demand service tax on the said services, after giving abatement of 67% of .....

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..... Installation Services and the demand has been confirmed to that extent only. Therefore, he prays that applicant is directed to make the pre-deposit. 5. On careful consideration of the submissions made by both sides, we find that prima-facie the activity undertaken by the applicants does not fall under the category of Erection, Commissioning and Installation Services as they are providing .....

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