Service Tax Demand under Section 73: Normal Period Rule, Extended Period Exception

Essem Erectors Vs Commissioner of Central Excise (CESTAT Mumbai)

The appellant is a contractor undertaking erection, installation and commissioning work. M/s BHEL had awarded a work for installation of thermal power plant to M/s Sunil Hi-Tech (main contractor). The main contractor had, in turn, awarded the work to the appellant (sub-contractor). The main contractor had paid service tax on the entire value of the contract. However, demand was raised on the appellant that it was also liable to pay service tax under “erection, installation or commissioning” service. The extended p

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