Sahab Singh, Technical Member - This appeal has come up before this Bench for hearing and disposal pursuant to CESTAT Misc. Order No. M/434/CSTB/WZB/2009/C.II dated 7.10.2009. This appeal arises out of the Order-in-Original No. 18/P-III/STC/COMMR/2007 dtd. 22/11/2007 passed by the Commissioner of Central Excise, Pune. III.

Background of the case.

2. Briefly stated, the facts of the case are that the appellant, M/s. Suzlon Infrastructure Limited (in short M/s. SIL) formerly known as M/s Suzlon Developers Limited is an associate company of M/s. Suzlon Energy Limited (in short M/s. SEL). It is engaged, inter alia, in erection, commissioning or installation of windmills or wind turbine generators for its customers on contract basis. The Wind Turbine Generators (in short WTG) are manufactured and supplied by M/s SEL. It had taken Service Tax Registration for installation & commissioning services on 18.7.2003 which was subsequently amended to endorse other services also.

2.1 Based on intelligence that M/s SIL was indulging in evasion of service tax under the category of "Erection, Commissioning or Installation service" as defined in Sec, 65(39a) of the Finance Act, 1994, the officers o