2009 (5) TMI 177

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..... alore for the contract from November 2000 to March 2002. It was noticed by the lower authorities that the respondent did not pay the service tax liabilities. Hence a show cause notice was issue demanding service tax along with interest and for invoking penal provisions. The adjudicating authority confirmed the demand with interest and imposed penalties under Section 75, 76, 77 and 78. Aggrieved by such an order, respondents filed an appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) after hearing the respondents came to the conclusion that the services provided by the respondents would not fall under the category of consulting engineer services. Coming to such a conclusion he set aside the impugned order. Revenue i .....

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..... ver considered as a consulting engineering services. It is also his submission that in the respondents own case, Tribunal Mumbai had granted unconditional stay relying upon the circular of the Board. He would also draw our attention to the Board Circular dated 20th June 2003 to canvass the point that technical inspection and certification services has been clarified by the Board as being not to be considered as consulting engineering services. He would also draw out attention to the decision of the Tribunal in the case of Board of Control for Cricket in India v. Commr. of ST, Mumbai [2007 (7) S.T.R. 384 (Tri.-Mum.)] for the proposition that with the introduction of new levy, imposition of tax on a particular activity can be implemented from .....

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..... that of immovable property." It can be seen from the above reproduced clarification that new services "Technical inspection and certification service" will cover certification of all types including that of immovable property. If that be so we do not find any reason to interfere with the order of the learned Commissioner (Appeals) which has held it so. We also find that the ratio of the Division bench of the Tribunal in the case of Board of Control for Cricket in India (supra) at Paragraph 15 has laid down the ratio which is in favour of the appellant. We may read the said ratio. "Our above view also gets support from the fact that another head of "sale of space or time for advertisement and sponsorship services " stands created for the p .....

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