TMI Blog2017 (6) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... s not engaged in the activity of ‘Erection, Commissioning and Installation Services’ of plant and machinery. In fact, the said work has been done by an independent agency and the supplier has only supervised the work - the applicant is not liable to pay service tax on the activities of supervision of Erection, Commissioning and Installation of plant and machinery. Waiver of pre-deposit of entire amount of service tax, interest and penalty are granted - appeal allowed - decided in favor of appellant. - ST/51160/2014 - Stay Order No. 60377/2017 - Dated:- 9-6-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Judicial) Shri Manish Gaur, Advocate for the Applicant(s) Shri Atul Handa, A.R. for the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication, the demand of service tax has been confirmed against the applicant under both the categories, Manpower Recruitment and Supply Agency Service and Erection, Commissioning and Installation service. Aggrieved from the said order the applicant is before us for waiver of pre-deposit of demands confirmed. 3. Heard the parties and considered the submissions made by both sides. 4. As per the decision of the Hon'ble Gujarat High Court in the case of CST vs. Arvind Mills Limited - 2014 (35) STR 496 (Guj.), the Hon'ble High Court has observed that to demand under Manpower Recruitment and Supply Agency Service, the agency should have engaged in that service. From the facts of the case, it is not coming out that parent Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants contention that to attract the levy of Service Tax under the category of Consulting Engineer, the service provider should be engaged solely in the process of rendering consulting services was not accepted. The appellant may to be a manufacturing company only but so long as they render certain services, which fall within the ambit of Consulting Engineers, they are liable for Service Tax. We find that the appellants employ highly qualified professional engineers for various activities. In the course of the implementation of various works given by their clients, they had to necessarily undertake certain services, which are in the nature of Consulting Engineer in the light of the Board s clarification issued in the year 1997. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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