CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 626 of 2012 (Arising out of Order-in-Original No.20/2011-ST(Commr.) dated 14.12.2011 passed by the Commissioner of Central Excise and Customs, Thiruvananthapuram.)

M/s. Centre for Development of Advanced Computing Appellant(s) P.B. No.6520, Vellayambalam, Trivandrum – 695 033.

VERSUS The Commissioner of Central Excise and Customs Respondent(s)

I.C.E Bhavan, Press Club Road, T hiruvananthapuram – 695 001.

APPEARANCE:

Shri Cheriyan Punnoose, Advocate for the Appellant Mrs. Money Jain, Joint Commissioner, Authorised Representative for t he Respondent CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 20964 / 2025 DATE OF HEARING: 25.06.2025 DATE OF DECISION: 25.06.2025 PER : P.A. AUGUSTIAN The issue in the present appeal is whether the demand of service tax falls under the category of ‘Erection, Commissioning or Installation Service’ or under ‘Works Contract Service’. Alleging that the appellant had caried out the activity under the category of ‘Erection, Commissioning or Installation Service’ for the period from 29.07