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CCE, Chandigarh Versus M/s Himachal Pradesh State Industrial Development Corporation Limited & Vice-Versa

2015 (12) TMI 163 - CESTAT NEW DELHI

Demand of service tax - Consulting Engineer Service - Invocation of extended period of limitation - Held that:- Assessee has a separate Engineering Wing which undertook supervision of the construction activities and charged an amount equal to 10% of the construction cost. - It is seen that the assessee provided designs with estimates and supervised the work of construction to ensure that the construction was in accordance with the design. Thus, it clearly rendered consultancy or technical assist .....

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the normal period of one year) which was the period prior to 01.04.2006 becomes unsustainable on that count alone apart from the reasons given by the adjudicating authority that the assessee could not be held guilty of wilful misstatement or suppression of facts. - Matter remanded back - Decided in favour of assessee. - Service Tax Appeal No. 576 of 2008 & Service Tax Appeal No. 620 of 2008 - Final Order No. 53538 - 53539 / 2015 - Dated:- 6-11-2015 - Mr. Justice G. Raghuram, President And Mr. R. .....

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ed period was not invocable in the present case. Revenue is also in appeal against the said order-in-original contending that the extended period in this case was invokable. 2. The brief facts of the case, are as under: The assessee was engaged in construction of flats, bus stand, operation theatre etc. on behalf of the Government of Himachal Pradesh, local bodies and State Corporations. Such construction activities were undertaken on the basis of designs and estimates furnished by the Engineeri .....

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eiving payment towards supervision which did not constitute Consulting Engineer Service. 4. We have considered the contentions of the appellant. It is seen that the assessee has a separate Engineering Wing which undertook supervision of the construction activities and charged an amount equal to 10% of the construction cost. The definition of Consulting Engineering Service given in Section 65(18)/ 65 (31) (as applicable) of the Finance Act, 1994 during the relevant period read as under: Consultin .....

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nd so clearly fell within the scope of advice, consultancy or technical assistance in the field of civil engineering which is a discipline of engineering. However, we find that Delhi High Court in the case of CCE Service Tax vs. Simplex Infrastructure & Foundry Works 2014 (34) STR 191 (Del.) held that body corporate was not covered in the definition of Consulting Engineer prior to 01.05.2006 when the definition of Consulting Engineer was amended to read as under: consulting engineer means an .....

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