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2020 (1) TMI 379 - AT - Service TaxClassification of services - Survey and Map-making service or not - appellant technical support services to civil engineering projects undertaken by the Government agencies such as Rural Panchayath Engineering Department, Irrigation Department and Public Works Department - Board’s Circular No.B1/06/2005-TRU dated 27.7.2005 - HELD THAT:- It is not disputed that the appellants during the relevant period were providing technical support service to civil engineering projects undertaken by the Government agencies and therefore, by the definition of taxable service, the activities undertaken by the appellants are excluded from the scope of taxable service of Survey and Map-making. Further, this has also been clarified by the Circular issued by the Board dated 27.7.200 - Further, we have also examined the definition of ‘Consulting Engineering Service’ and the activities carried out by the appellant do not fall in that category. If the activities of the appellant fall under the ‘Consulting Engineering Service’, then there was no necessity to carve out specific service of Survey and Map-making Service with effect from 16.6.2005. In the case of BOARD OF CONTROL FOR CRICKET IN INDIA (BCCI) VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2007 (5) TMI 24 - CESTAT, MUMBAI], it was held that the assessee’s service cannot be taxed prior to 16.6.2005. In the said decision, the Tribunal has held that a subsequent entry having been enacted covering the activity without any change of the existing entry, the same has to be interpreted as if the earlier existing entry did not cover the subsequently created entry. The impugned order is not sustainable in law - appeal allowed - decided in favor of appellant.
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