TMI Blog2006 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... -2006 - [Order] - This appeal has been filed against the OIA No. 59/2004 dated 14-6-2004 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. Revenue proceeded against the appellant on the ground that they had rendered services like design development, design review, installation and commissioning and technology transfer for study and design of oil free compression systems, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd commissioning would not fall under the category of Consulting Engineer services as the said activities became taxable only w.e.f. 1-7-2003. With regard to the transfer of technology, he held that under the provisions of Section 3 of the Research and Development Cess Act, 1986 vide Notification No.18/2002-ST dated 16-12-2002, the same would not be leviable to Service Tax. All the other activitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent test and supply of Ait Turbine starting system and system equipments, modification on shafting or artouste gearbox, manufacture and supply of generator and accessories for IMWOTEC plant, balancing and spar test on ECT supplied earlier, supply of fuel process adopter and nozzle blanking, complete assembly of bought out items and testing and manufacture and supply of energy conservation stem tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. Ltd. - 2004 (170) E.L.T. A181 (S.C.) (c) Larson Tourbo Limited v. CCE, Cochin - 2004 (174) E.L.T. 322 (Tri.-Del.) 5. The learned JCDR reiterated the orders of the lower authorities. 6. We have gone through the records of the case carefully. The present appeal deals with the contracts entered by the appellant with their clients. The first contract has been entered with the Naval Science ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contract cannot be vivisected to levy service Tax on different activities. Similar is the case in respect of the contracts entered with other clients. In our view, during the relevant period, the activities undertaken by the appellant under the contracts in the impugned order are not liable to Service Tax under the category of "Consulting Engineers". All the case-laws cited by the appellant are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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