TMI Blog2018 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ‘Erection, installation’ of the same for Krishi Upaj Mandi. This nature of activity is squarely covered under the category of ‘erection and commission service’ - the demand of Service Tax upheld with the grant of abatement - appeal dismissed - decided against appellant. - S. T. Appeal No. 52075 of 2014 - Final Order No. 52350/2018 - Dated:- 27-6-2018 - Mr. V. Padmanabhan, Member (Technical) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he activity will be liable for payment of Service Tax. Accordingly, the Service Tax amounting to ₹ 80,052/- was ordered to be paid alongwith interest and penalties. It is also pertinent to record that while determining the tax liability, the benefit of abatement @ 67% towards the supply of material, available under Notification No. 1/2006-ST dated 01.03.2006 was extended. Against such findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x under ECIS. 6. After hearing both sides and on perusal of record, we find that the activity involves supply of Fire Hydrant System as well as Erection, installation of the same for Krishi Upaj Mandi. This nature of activity is squarely covered under the category of erection and commission service . Consequently, we uphold the demand of Service Tax with the grant of abatement. 7. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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