2018 (1) TMI 1620

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ay Jain, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. Commissioner/RPR/ST/ 106/2012 dated 30.11.2012 passed by the Commissioner of Customs, Central Excise & Service Tax, Raipur. The period in dispute is 01.04.2004 to 31.03.2008. 2. The brief facts of the case are that, during the period under consideration, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he original authority has not given the benefit of the law laid down by the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. (supra). He submits that prior to the issuance of the show cause notice pertaining to erection, commissioning and installation, the services were not taxable. This aspect was not examined by the lower authorities. On the other hand, the learned DR justified the impu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X