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TMI Blog2015 (4) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Member - Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals), whereby the adjudication order was set aside. None appears on behalf of the respondent. They filed written submission with case laws. 2. After hearing the Ld Authorised Representative on behalf of the Revenue and on perusal of the records and the written submissions filed by the respondents, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The definition of 'Consulting Engineering' under the Finance Act 1994 is as under: "Consulting Engineer means any professionally qualified engineer or engineering firm who either directly or indirectly renders any advice, consultancy or technical assistance in any manner to a client in one more discipline of engineering." 3. It is seen from the impugned order that the scope of work/desc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) had examined the activities of the respondents in detail. We reproduce below the relevant portion of the order of the Commissioner (Appeals). "For a service to be covered under Consulting Engineer's Service, it is necessary that the services involved element of consultancy, advice or technical assistance. Quite clearly the activities undertaken by the appellants do not involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment' as defined under clause 104(b) of section 65 of the Finance Act, 1994 became taxable for the first time under sub-clause (zzzc) of clause 105 of section 65 ibid w.e.f. 16.6.2005 as well as the fact that the services under consideration are clearly covered under the said head/category. Survey and map making was also introduced as a 'new service' vide Finance Act, 2005 and the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding assistance on the basis of the special skills and knowledge. On the other hand, on plain reading of the definition of Survey and Map Making, we find that it covers Geological, Geophysical, or any other prospecting etc., of any kind. 6. In the instant case, the activity relating to surveying the projects of M/s GAIL and ONGC would cover the definition of 'Survey and Road Mapping'. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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