TMI Blog2013 (8) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the order passed by the Commissioner (Appeals) whereby a demand of Service Tax is confirmed on the ground that the appellant had provided Consulting Engineer Service as provided under Section 65(31) of the Finance Act, 1994. 3. The contention of the appellant is that the appellant is a body corporate eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... civil, mechanical, electrical, instrumentation and IT to their clients. Therefore, it cannot be said that appellant had not provided any taxable service covered under Consulting Engineer Service. Hence the demand is rightly made. 5. We find that the demand is confirmed as provider of Consulting Engineer Service. The definition of Consulting Engineer Service under Section 65(31) of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng engineer prior to 2006 as it stood under Section 65(31). As a matter of fact, this Court has decided the said point in CEA 12/2007 on 1st April, 2010 stating that prior to the Amendment Act, 2006, the Companies were not included under the definition of Consulting Engineer. When we have taken such a view, considering the relevant assessment year in the present case we have to hold that the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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