2006 (10) TMI 32

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..... al Order No. 1715/2006, - Dated:- 11-10-2006 - [Order per : S. L. Peeran, Member (J) (Oral)].- Revenue is aggrieved with Order-in-Appeal No. 13/2004-ST dated 14-6-2004 by which the Commissioner (A) has held that the activity of installation/commissioning work were undertaken by the assessee does not come within the category of 'Consulting Engineer' in terms of Section 65(18) of Chapter V of Fin .....

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..... CE, Bangalore - 2006 (3) S.T.R. 765 and Saurer India Pvt. Ltd. v. CCE - 2006 (1) S.T.R. 105 (Tri. - Mumbai). 4.On a careful consideration, we notice that the assessee was not carrying on the activity of 'Consulting Engineer' during the period 1997-98 to 2001-2002. The revenue proceeded to bring into the ambit of 'Consulting Engineer', the activity of erection, installation and commissioning. The .....

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