Erection, Commissioner or installation

CESTAT, BANGALORE BENCH

Dapson Engineers

v.

Commissioner of Central Excise, Mysore

T.K. JAYARAMAN, TECHNICAL MEMBER

AND DR. S.L. PEERAN, MEMBER (JUDICIAL)

STAY ORDER NO. 128 OF 2006

ST/STAY/135/2006 IN APPEAL NO. ST/228/2006

November 10, 2006

Section 65 of the Finance Act, 1994 - Erection, commissioning or installation - Period from 1-7-2003 to 31-3-2004 - Assessee was carrying on activity of ‘Erection and commissioning’ in relevant period - During said period, erection activity was not covered by service tax - However, assessee had collected a consolidated amount through its invoices for commissioning services - Adjudicating authority confirmed demand of service tax towards commissioning services - However, assessee contested said demand on ground that it had given 2500 free man hours for commissioning assistance and, therefore, amounts could not be computed for said period - Whether since original authority had examined point raised by assessee and had noted that amount towards commissioning service was quantified separately in annexures against different invoices rendered by assessee, assessee was to be directed to pre-deposit such amount towards service tax - Held, yes [Para 2]