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2016 (1) TMI 207 - AT - Service TaxConsulting Engineer services - Works contract / turnkey project - erection, procurement and construction of a 220 MW Barge Mounted Power Plant (BMPP) at Thanirbavi - Held that:- Considering the decision of CESTAT, New Delhi in the case of Rolls Royce [2004 (6) TMI 3 - CESTAT, NEW DELHI] and CESTAT Mumbai’s decision in the case of Suzlon Windfarm and the CBEC’s further clarification dated 13.5.2004 [2014 (3) TMI 267 - CESTAT MUMBAI] and the discussion made above, it is clear that the impugned services are not covered under the category of consulting engineer's services and therefore are not taxable during the relevant period. Consequently, the appeal filed by the Revenue is not sustainable and is hereby rejected in above terms. - Decided against the revenue.
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