TMI Blog2008 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... er the impugned order – Stay Granted - ST/718 OF 2008 - ST/505 OF 2008 - Dated:- 11-12-2008 - M. VEERAIYAN, TECHNICAL MEMBER AND P.K. DAS, JUDICIAL MEMBER P.K. Sahu and Prashant Shukla For the Appellant. L.B. Yadav for the Respondent. ORDER M. Veeraiyan, Technical Member - Heard both sides on the stay petition. 2. The applicant is engaged in installing systems for "heating, ventilation or air-conditioning" and related work. The Commissioner by the impugned order has held that the said activities fall under the category of "commissioning 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 submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh to cover the activities of the applicant and that the applicant failed to furnish the relevant details in spite of repeated requests from the department. 5.1 We have carefully considered the submissions from both sides. The relevant portion of the Commissioner's order are reproduced below :— "12.9 In the present case, the show-cause notice alleged that the party was executing HVAC projects and while doing so, they were providing services of fabrication, installation and commissioning. However, they were not paying any service on these services. On being pointed out 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commissioning, installation and erection charges obtained from their clients during the period 1-7-2003 to 15-6-2005, in terms of provisions of section 65(28), section 65(29) and section 65(105)(zzd) in terms of section 73(1) of the Finance Act, 1994. 13.6 The party has placed reliance on the ratio of case of Glaxo Smithkline Pharmaceuticals Ltd. v. CCE 2005 (188) ELT 171 (Trib. - Mum.) in which it was observed that when an existing tariff definition remains the same, then the introduction of new tariff entry would imply that the coverage under new tariff is an area not covered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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