2013 (9) TMI 1039

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..... Respondent. ORDER Heard both sides. 2. Appellant filed the appeal against the impugned order passed by the Commissioner (Appeals). The demand is for the period December, 1997 to June, 1999 by classifying the service under the category of Consulting Engineer Service . 3. The appellant relies upon the Agreement which is for Installation, Erection and Commissioning Services at Capti .....

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..... As the appellant has undertaken the activity of Installation, Erection and Commissioning of Power Plant and the Revenue wants to classify the said activity under the category of Consulting Engineer Service even prior to 1-7-2003, hence in view of the Board s Circular and in view of the fact that Installation and Commissioning Service comes under the scope of the Service Tax with effect from 1-7 .....

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