TMI Blog2014 (10) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... service has come into the service tax net from 16.6.2005. Hence the demands relates one of the activities of map making service under the composite work order which is for survey, design, preparation of plan etc therefore we find no infirmity in the impugned order - Decided against assessee. - Appeal No. ST/184/2007 - Final Order No. A/1223/2014-WZB/C-I(CSTB) - Dated:- 20-6-2014 - S S Kang and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the work is as under: The work of survey Design preparation of plan and estimate of main canal and its distribution net work right from canal 0 to 49.286 Km Down to Ha Chak for command area of Upper Beda Project The Board in para 3.3 of its Circular No. B.43/5/97-TRU, dated 02.07.1997 has clarified that where the work involved is of making feasibility study report such activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral . This service has come in to effect on 16.06.2005. As the demand is related to the periods both prior to and subsequent to 16.06.2005, the activity naturally would attract levy of service tax only in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the consultants only. The demand is under the consulting engineering service. As per Section 65 of the Finance Act, Consulting Engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. 5. The appellants are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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