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2019 (6) TMI 127 - CESTAT NEW DELHIClassification of services - Consulting Engineer or not - period prior to 16 July 2001, namely, from 1 April 2000 to 15 July, 2001 - HELD THAT:- The definition of ‘CE’ services as it stood prior to 16 July, 2001 was not amended when a new service namely, ‘STC’ was inserted on 16 July, 2001. It cannot, therefore, be alleged that ‘STC’ service had been carved out from ‘CE’ Services. In fact, the definition of ‘CE’ services continued to remain the same, till it was amended in 2006. Thus, the Show Cause Notice proceeded on an incorrect premise that even prior to 16 July, 2001, the nature of service provided in ‘STC’ services was the same as ‘CE’ Service. The definition of ‘CE’ as it stood at the relevant time means any professionally qualified engineer or an engineering firm who either directly or indirectly renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. The Appellant is neither “professionally qualified engineer” or an “engineering firm”. It cannot, therefore, be said that the Appellant had been providing ‘CE’ services. In fact, the nature of service provided by the Appellant would clearly fall under the category of ‘STC’ services and the Appellant had paid service tax when this service was introduced on 16 July 2001. Appeal allowed - decided in favor of appellant.
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