TMI Blog2013 (12) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal is directed against Order-in-Appeal No. PI/365/05, dated 5-10-2005 passed by Commissioner of Central Excise (Appeals), Pune. 2. Vide the impugned order, a Service Tax demand of ₹ 95,63,151/- has been confirmed against the appellant, M/s. Thermax Ltd. for the period 7-7-1997 to 31-12-2000 by treating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the tax net, it is presumed that for the period prior to the date, the said activity was not taxable. It is also argued that this Tribunal in the case of M/s. Thermax Babcock Wilcox Ltd. vide order No. A/445/13/CSTB/C-I, dated 25-2-2013 in a similar situation had held that the activity would not come within the purview of Consulting Engineer Services , but would merit classification under ere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by both the sides. 5.1 It is not in dispute that the appellant is a manufacturer of boilers, heat pumps, pollution control equipment, etc. It is also a fact that the appellant has been rendering advices and supervising the activity of installation, commissioning at the site. Effective from 1-7-2003, the appellant has been discharging Service Tax on this activity under the category of ere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gineer s Service prior to 1-7-2003 is not sustainable in law. In fact the definition of Consulting Engineer Service was amended vide Finance Act, 2006 so as to include consulting engineering services rendered by body corporate also within the scope of the said services. The decision of this Tribunal in the case of Thermax Babcock Wilcox Ltd. also applies squarely to the facts of the case. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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