TMI Blog2011 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, will not be covered by the activities of 'Consulting Engineer' as per the definition contained in Chapter 5 of Finance Act, 1994 - Decided in the favour of the assessee - ST/137/2005 - A/764/WZB/AHD/2011 - Dated:- 4-5-2011 - ARCHANA WADHWA, P. BABU, JJ, Jigar Shah for the Appellant. R. Nagar for the Respondent. ORDER P. Babu, Technical Member. M/s Indian Petrochemicals Corporation Ltd., (now M/s Reliance Industries Ltd.), Vadodara entered into contract with M/s Haldia Petrochemicals Ltd., (hereinafter referred to as M/s HPL) to provide the services for successful completion of pre-commissioning, commissioning operation and maintenance of HPL plant, by deploying qualified manpower. By treating these services pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gineering." As can be seen that the provisions relating to Service Tax have defined the scope of service rendered by 'Consulting Engineer' to be 'advice', 'consultancy' and 'technical assistance' in any manner. 6. The dictionary meaning of 'Consultant/Advisor' is basically a trained and experienced involving guidance, advising the client or finding a workable response. 7. We have also considered the two important factors provided in the agreement dated 18-11-1999 between the appellant and HPL that the manpower deputed by the appellant has to work according to the instructions given by HPL and that the HPL has rights to reduce or to require the removal of any person deputed by the appellant. The manpower deputed to HPL are required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stablishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force." 8. The appellants have relied upon a slew of legal decisions as noted below : Erection, Commissioning and installation cannot be covered under the definition of "Consulting Engineer" : 1. Yokogawa Blue Star Ltd. v. CCE [2005] 1 STT 107 (Bang. - CESTAT) 2. Kilburn Engg. Ltd. v. CCE [Final Order Nos. A/2094-2095/2008-WZB/Ahd., dated 22-9-2008] 3. Jyoti Ltd. v. CCE [Appeal Nos. ST/16 to 18/2004, dated 18-12-2007] 4. Southern Iron Steel Co. Ltd. v. CCE [2008] 16 STT 1 (Chennai - CESTAT) 5. Lakshmi Automatic Loom Works Ltd. v. CCE [2007] 10 STT 259 (Chennai - CESTAT) 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding interpretation of words has been laid down by Hon'ble Supreme Court in the case of Rohit Pulp Paper Mills Ltd. 1990 (47) ELT 491 and case of State v. Hospital Mazdoor Sabha 1960 SCR 886." 10. When particular words pertaining to a class, category or genus are followed by general words, the general words are construed as limited to things of the same kind as those specified. This rule of ejusdem generis reflects an attempt "to reconcile incompatibility between the specific and general words in view of the other rules of interpretation that all words in a statute are given effect if possible, that a statute is to be construed as a whole and that no words in a statute are presumed to be superfluous." Considering the above points, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent or suppression of facts or contravention of any provision of the Act or Rules made thereunder, with an intent to evade payment of duty. Something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability, before the period of six months. 14. This view is further reiterated by Hon'ble Supreme Court in the order in the case of Padmini Products v. Collector of Central Excise 1989 (43) ELT 195, which is as follows: ". . . the appellants could not be held to be guilty of the fact that excise duty had not been paid or short-levied or short-paid or erroneously refunde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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