The appellant undertook and executed various turnkey projects which included activities of fabrication, installation and commissioning during period 1-7-2003 to 15-6-2005. The department demanded service tax under ECI service. The appellant contended that their activities brought under definition of Section 65(39a)(ii)(c) in relation to heating, ventilation, or air-conditioning w.e.f. 16-6-2005. The Tribunal held that, installation of plant, machinery or equipment covered in the definition from very beginning and it is very difficult to distinguish that heating system, ventilation system, and AC system is different from heating plant etc. and therefore activities of the appellant are taxable prior to 16-6-2005. It is further held that since appellant submitted monthwise details of payment received on 5-9-2005, the department was free to issue SCN within one year after details of value of taxable service was made available and there is no reason to invoke extended period of limitation.
Site Formation and Clearance, Excavation and Earth Moving and Demolition Service
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