Demands raised under wrong category of services: CESTAT remand matter back to AA

Patel Construction Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) CESTAT find that Appellant claims that most of demands have been raised under the wrong category of services hence not sustainable. We also find that in the present matter service tax demand has been confirmed by the Learned Commissioner on the activity related to the drainage line/ pipe line under ‘Erection, commissioning/installation services. However as per the Larger Bench decision in the case of M/s Lanco Infratech Ltd. supra the said activity of laying pipelines is not covered under the ‘erection, commissioning/ ins...