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TMI Blog2008 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... sioning or installation service" and confirmed the demand of service tax of Rs. 2,68,88,674 for the period from 1-7-2003 to 15-6-2005 and imposed penalties. 3. Ld. Advocate submits that the service tax on services of Erection, Commissioning, was introduced with effect from 1-7-2003 and definition of the service has undergone major changes with effect from 10-9-2004, 16-6-2005 and later from 1-5-2006. The services relating to heating, ventilation or air-conditioning related activities were specifically covered under Service Tax net with effect from 16-6-2005 only (consequent to expansion of the definition) and the applicant has paid the service tax under the head from the said date. The demand of service tax for the earlier period, by treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the jurisdictional range superintendent, the party vide their letter dated 23-8-2005 submitted their view. Thereafter, they provided 'month-wise details of payment received against HVAC indivisible work contract for work done from 1-7-2003 to 15-6-2003' and also provided figures pertaining to 'payment received against ducting, piping and insulation' out of abovesaid total payment received by them. However, the party never provided copies of contracts/agreements, bills/invoices/challan, ledger accounts and balance sheet for the years 2003-04 and 2004-05, despite being reminded by the jurisdictional Range Superintendent so many times (Ref. para 2 to the show-cause notice). The party in their written defence dated 3-12-2007 stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by the earlier entry. In this context, I am of the view that levy of service tax on work contracts is a new levy which covers various services and prescribes a separate rate of service tax, but it never indicate that other taxable services has lost its meaning." 5.2 We, prima facie, find that the services relating to heating, ventilation or air-conditioning has been specifically brought into the service tax net with effect from 16-6-2005. The amendments made effective from 16-6-2005 are also not in the nature of clarification. Further, in similar circumstances, the Tribunal in the case of Firepro Systems (P.) Ltd. (supra) has held that the service tax on Fire Proofing service will be effective only from 16-6-2005. 6. Under these cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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