2016 (12) TMI 1530

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..... dent ORDER The appellant is a Govt. of India undertaking, inter-alia engaged in providing the services of consulting engineers to IPCL and other parties for setting up of chemical plants, by way of design, engg. and project management to the hydro carbon sector.  They paid service tax on the amounts billed as their charges towards providing service of consulting engineers.  However, th .....

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..... ground that extended period of time was not available for demanding tax on such amounts.  Such order of the Commissioner (Appeals) dropping demand on the ground of time bar, has not been appealed against by Revenue.  The counsel submits that conditions of the present contract is on identical footing and there is no reason for treating the contract impugned in this proceeding on differen .....

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.....  Procurement of material will not fall within the scope of Consulting Engineers Services and any expenses incurred by them on that count cannot be taxed as consideration for providing Consulting Engineers Services.  Similar is the case with reference to clearing and forwarding charges of goods from the ports and other similar reimbursed amounts in dispute. 5.  The AR (Revenue) poi .....

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..... treated separately and in the case of contracts presently under dispute, the relevant information was not disclosed by the appellants to the department and hence there was suppression.  6.  We have considered arguments from both the sides.  We find that reimbursed expenses in question are of a type which is not required to be rendered by consulting engineering services.  The .....

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..... n question could not have formed part of the value of the services rendered.  Since the Revenue had issued a show cause notice in 2001 itself, in respect of similar contracts, which notices were dropped, there is no ground to allege suppression on the part of the appellants.  In this regard, reference can be made to Hon'ble Supreme Court's decision in the case of Hyderabad Polymers (P) L .....

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