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2013 (11) TMI 1307 - AT - Service TaxDemand of service tax liability - Consulting Engineering Services - soil testing, exploration survey and map making for laying pipe lines - First appellate authority set-aside the demand of service tax by holding that the activities undertaken by the respondent would get covered under the category of Survey and Map making by agencies other than the Government - Held that:- services rendered by the Appellants do not involve any consultancy, advice and technical assistance as well as the fact that the new services covering the services in question have been introduced at a later date. I am inclined to agree with the Appellants that during the period in dispute these services are not taxable under the category of Consulting Engineers Service - Scientific and Technical Consultancy Services, which was a ‘new service’ introduced on 16-7-2001, was not a part of the pre-existing ‘Consulting Engineer Service’ prior to the said date. On the same analogy, the services rendered by the Appellants, being ‘new services’ introduced from the respective dates, will not be part of the pre-existing Consulting Engineers Service prior to the said dates. Accordingly, the demand confirmed by the Adjudicating Authority is not sustainable and hereby set aside. Since the demand is not sustainable, penalty and interest cannot also sustain - Following decision of CCE & C, VADODARA-II Versus MASCON MULTISERVICES & CONSULTANTS PVT. LTD. [2008 (12) TMI 89 - CESTAT, AHMEDABAD] - Decided against Revenue.
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