TMI Blog2007 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ient - Revenue has not brought out any advice, consultancy or technical assistance so impugned activity not taxable under “Consulting Engineer” - S/185/2007 - 1532/2007 - Dated:- 27-12-2007 - S/Shri P.C. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P.C. Chacko, Member (J)]. - 1 . After examining the records and hearing both sides, we are of the view that the appeal itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demand of service tax amounting to over Rs.13 lakhs against the assessee for the above period after taking into account certain minor payments of tax already made by the party at the instance of the department. This demand, for which the extended period of limitation under the proviso to Section 73 of the Finance Act, 1994 was invoked, is in the category of "Consulting Engineers' Service". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not liable to service tax in the category of 'Consulting Engineers Service'. It is submitted that this decision of the Tribunal was upheld by the Supreme Court vide Commissioner v. Daelim Industrial Co. Ltd ., 2007 (5) S.T.R. J99 (S.C.) = 2004 (170) E.L.T. A181 (S.C.). We have heard ld. JDR also, who has reiterated the findings of the Commissioner. 3. After considering the submissions, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this exercise, the Revenue has not brought out any advice, consultancy or technical assistance in any manner having been rendered by the appellants to their clients in any discipline of engineering. Had the appellants been shown to be professionally qualified engineers and to have rendered such advice, consultancy or technical assistance to their clients to enable them to execute such works, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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