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2016 (1) TMI 207 - CESTAT BANGALORE

2016 (1) TMI 207 - CESTAT BANGALORE - TMI - Consulting Engineer services - Works contract / turnkey project - erection, procurement and construction of a 220 MW Barge Mounted Power Plant (BMPP) at Thanirbavi - Held that:- Considering the decision of CESTAT, New Delhi in the case of Rolls Royce [2004 (6) TMI 3 - CESTAT, NEW DELHI] and CESTAT Mumbaiís decision in the case of Suzlon Windfarm and the CBECís further clarification dated 13.5.2004 [2014 (3) TMI 267 - CESTAT MUMBAI] and the discussion m .....

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missioner (AR) And Mr. G. Shivadass, Advocate For the Respondent : V. Lakshmikumaran & V. Sridharan ORDER Per : ASHOK K ARYA Both the parties have been heard. 2. The matter concerns with the demand of service tax on the Consulting Engineer services provided to Thanirbavi for erection, procurement and construction of a 220 MW Barge Mounted Power Plant (BMPP) at Thanirbavi. For the entire turnkey project, the respondent was to receive total sum of US $ 123.99 million, out of which an amount of .....

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ng the respondent refers to CESTAT New Delhi s decision in the case of Rolls Royce Industries Power (I) Ltd. vs. CCE, Visakhapatnam: 2006 (3) S.T.R. 292 (Tri.-Del.). He says that this case covers their facts and the services in question are not liable to service tax when the service of works contract was not in existence. 4. The learned DR, Mr. Ajay Saxena appearing for the appellant viz., Commissioner of Central Excise, Mangalore argues that the services in question are covered under the catego .....

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