TMI Blog2005 (5) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is against a demand of Service tax on amounts collected by the appellants from their customers as charges for calibration of measuring instruments. The period of dispute is 7-7-1997 to 28-2-2002. The relevant show-cause notice demanded tax treating the above service as Engineering Consultancy Service. The assessee argued that it calibration of measuring instruments was purely a scientific ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority was upheld by the Commissioner (Appeals). Hence the present appeal. 2. Heard both sides. Ld. Counsel for the appellants submits that calibration of measuring instrument is covered by technical inspection and certification which became a taxable service with effect from 1-7-2003 only and that the appellants obtained registration certificate from the department in respect of this servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. DR reiterates the findings of the Commissioner (Appeals) and submits that the appellants have not shown that the activity in question was performed by the somebody other than engineer. It is argued that calibration of measuring instruments is an area of Engineering and the same requires to be treated is coming within the scope of Engineering Consultancy service. 3. After considering the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id it allege that the activity in question was performed by any professionally qualified engineer. In the absence of such specifics, it is impossible to accept the Revenue s contention that calibration of instrument done by the appellants constituted Engineering Consultancy Service under Section 65 of the Finance Act, 1994. Moreover, what are envisaged under this service are intangibles like adv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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