TMI Blog2010 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... e. service tax liability not arise. Further held that- provisions bringing Work Contract service into net w.e.f. 1.6.2007. contract for period between 1997 to 2001 in the present case. Revenue not empowered to demand service tax, interest and penalty. - 4 of 2007, C.E.A. No. 12 of 2007 - - - Dated:- 15-4-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. Shri Y. Hariprasad, Advocate, for the Appellant. Shri K.S. Ravishankar, Counsel, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - The revenue has come up in this appeal being aggrieved by the order of the CESTAT in Order-in-Appeal No. 59/2004-S.T. in Final Order No. 1068/06, dated 15-6-2006 [2006 (3) S.T.R. 765 (Tri. - Bang.)] raising the following substant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee was rejected by the Deputy Commissioner of Central Excise (Service Tax Division), Bangalore. Being aggrieved by the same, the assessee filed an appeal before the Commissioner of Central Excise (Appeals), Bangalore, which appeal also came to be rejected. Aggrieved by the concurrent findings, a second appeal was preferred before the CESTAT. CESTAT considering the different provisions of law of the Finance Act, came to be conclusion that the assessee is not liable to pay either service tax or the interest or the penalty levied by the revenue. Accordingly, the appeal of the assessee came to be allowed by the Tribunal. 3. Being aggrieved by the same, the present appeal is filed raising the aforesaid substantial questions of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 65(31) consulting engineer means any professionally qualified engineer of any body corporate or any other firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to any person in one or more disciplines of engineering. 8. From the combined reading of the definition of Consulting engineer prior to 2006 and after 2006, it is clear to the Court that the service rendered by the Company had not been included under the definition of consulting engineer prior to 2006 as it stood under Section 65(13). As a matter of fact, this Court has decided the said point in CEA 12/2007 on 1st April 2010 stating that prior to the Amendment Act, 2006, the Companies were not included under the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipline or conduit, primarily for the purposes dof commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, aleration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and constru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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