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TMI Blog2006 (1) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... n and commissioning of fire-fighting system based on which offers are supplied. (b) Receiving work orders for fire fighting system in 2 parts (a) for engineering and supply of equipment and (b) for erection and commissioning of the same. (c) Preparation of a detailed engineering drawing for fire fighting system. (d) Procurement of equipments as mentioned in the work order and their delivery to the site. (e) Erection of the system at the client's site for which mobilization of manpower by appointing sub-contractors. (f) Test/commissioning/training the client's personnel on handling the system. (g) Submitting the erected drawings, operating system manual and handing over the system to the clients. The SCN also envisaged that supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsultant." 5. Being aggrieved with the Order-in-Appeal, the Revenue has filed the present appeal. The ld. SDR elaborates on the definition of the "Consulting Engineer's Service", which reads as follows:- "Consulting engineer" means any professionally qualified engineer or an engineering firm who, either directly or indirectly, render any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering." From the above definition, it is clear that any of the three activities, namely, 'advice', 'consultancy' or 'technical assistance', has to be identified in the type of services rendered by the 'engineer' or by an 'engineering firm'. The ld. SDR also relies upon the following decisions/judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he levy falls on 'every person' providing the service which expression includes natural persons as well as juristic persons - Tax being on the service provided, the Act made no distinction between different categories of service providers, be they individuals, partnership concerns or incorporated companies - Making any such classification would create and perpetuate anomalies - Petition fails." He also refers to the Board's Circular dated 18.12.2002 [reported in 2002 (53) RLT M145]: "Whether erection & commissioning charges" are liable to service tax, or not. This matter has also been examined in the Board. The work of erection and commissioning of machineries and plants, is definitely one of providing "technical assistance" to buyer of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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