TMI Blog2010 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... not possible to find any legal infirmity in the impugned order of the Tribunal. - 757 of 2009 - - - Dated:- 4-3-2010 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY: Ms. Amee Yajnik, for the Appellant. None, for the Respondent. [Order per: H.N. Devani, J. (Oral)]. - The appellant-revenue has proposed the following question stated to arise out of order dated 1st December 2008 [2009 (14) S.T.R. 190 (Tri.-Ahmd.)] made by the Central Excise Service Tax Appellate Tribunal (the Tribunal). Whether CESTAT is right in holding that the Assessee is not liable to service tax under the head 'Consulting Engineering Services' on the activities of detailed engineering survey, cadastral survey, soil investigation and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torm water disposal. The revenue carried the matter in appeal before the Appellate Tribunal. The respondent assessee filed its cross objections. The Tribunal dismissed the appeal of the revenue and disposed of the cross objections filed by the respondent assessee. 3. Ms. Amee Yajnik, learned Senior Standing Counsel for the appellant revenue submitted that the activities pertaining to engineering survey for pipeline, reconnaissance survey, detailed engineering survey and detailed route survey, require engineering skills and technical expertise and as such, would fall squarely within the scope of 'consulting engineering' services. 4. As can be seen from the order of Commissioner (Appeals), Commissioner (Appeals) has referred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Commissioner (Appeals) has found that the survey of the kind carried on by the assessee would be taxable only when the aforesaid provision comes into force. Hence, the assessee is not liable to pay service tax in respect of die activities pertaining to engineering survey for pipeline, detailed reconnaissance survey, detailed engineering survey and detailed route survey as the said activities did not attract the levy of service tax during the relevant period. 6. A plain reading of the impugned order of the Tribunal dated 1st December 2008 makes it clear that though the Tribunal has not recorded any independent findings, it has accepted the findings of fact recorded by Commissioner (Appeals) after appreciating the evidence on record a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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