S. S. GARG :

The present appeal filed by the Revenue is directed against the impugned Order-in-Original dated 07.10.2013 passed by the Commissioner of Service Tax, New Delhi, vide which the learned Commissioner has adjudicated the Show Cause Notice dated 24.10.2011 and dropped the proceedings initiated vide the said Show Cause Notice against the Respondent.

Briefly stated facts of the present case are that the Respondent M/s Shyama Power India Ltd (‘SPIL’) were engaged in providing Engineering, Procurement and Construction (EPC) solutions on turnkey basis to Power Utilities which include Survey, Design, Supply and Construction of Power Transmission and Distribution Lines/Towers, Power Sub-Stations and Rural Electrification Projects and provision of services of Erection, Installation and Commissioning of such Power Transmission and Distribution Lines/Towers and Power Sub-Stations to its clients. The Respondent were discharging their service tax liability on the abovementioned services under the category of "Erection, Commissioning or Installation Services".

During the investigations conducted by the Directorate General of Central Excise Intelligence, Hqrs. New Delhi (‘DGCEI’), it wa