TMI Blog2018 (6) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... DABAD] has held that the services in question would fall under the category of survey and map making service. As the lower authorities have not properly appreciated the facts, it is appropriate to remand the case back to the Adjudicating Authority to consider the facts afresh and pass appropriate order - appeal allowed by way of remand. - Appeal No. ST/85403/2014 - ORDER NO. A/86566/2018 - Dated:- 24-5-2018 - Hon ble Shri Ramesh Nair, Member (Judicial) And Hon ble Shri Raju, Member (Technical) Shri M. Raichandani, Advocate for Appellant Shri Atul Sharma, Asstt.Commr. (A.R) for respondent ORDER Per : Ramesh Nair Brief facts of the case are that the Appellant is engaged in providing services of Survey and preparat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. 170) (Tri.-Mum), Geo Foundations Structures (P) Ltd. Vs CCE, Cochin (2009 (15) S.T.R. 408) (Tri.-Bang.), National Environment Engg. Research Inst. Vs CCE, Nagpur (2015 (40) S.T.R. 1115) (Tri.-Mum), Haq Consultants Pvt. Ltd. Vs CCE, Jaipur-I (2017 (51) S.T.R. 458) (Tri.-Del.). He also submits that the appellant did not recover any service tax from their client. If any tax is demanded the receipts should be considered as cum Service Tax. He also submits that since there is no malafide intention, the demand is time-barred and no penalty is imposable. 3. Shri Atul Sharma, Ld. Assistant Commissioner (A.R.) appearing for the revenue submits that the services are covered under the category of Consulting Engineer Services . He relies upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other prospecting, surface, subsurface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral;] The Appellant firm is undisputedly not an Engineering Firm. The Proprietor is not a qualified engineer. Only for the reason that he is having skill and knowledge he cannot be considered as professionally qualified Engineer. Since the firm is not a qualified engineering firm therefore the service rendered by them are not covered under the category of Consulting Engineer Services. We also find that the Tribunal in case of CCE, Vadodara-II Vs SKP Projects (P) Ltd. (2015 (38) S.T.R. 1144) (Tri.-Ahmd.) has held that the services in question would fall under the category of survey and map making ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urvey, Geotechnical Investigation, Soil Investigation, Receptivity and Cadastral Survey, Geochemical Survey, etc., on the basis of engineering survey work of the proposed new location, pipe line route survey work, detailed route survey, bore holes. The major clients of the respondents are M/s. GAIL and M/s. ONGC. The main contention of the ld. Authorised Representative for the Revenue is that the Director of the Company is a Diploma holder in Engineering, who rendered the service and it would come within the definition of Consulting Engineering Service . 4. On perusal of the impugned order, we are unable to agree with the submissions of the ld. Authorised Representative. It is seen that the Commissioner (Appeals) had examined the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice vide Finance Act, 2005 and the Board vide Circular No. B1/6/2005-TRU, dated 27-7-2005 clarified that it covers surface surveying, services of gathering information on the shape, position or boundaries of a portion of earth s surface by methods such as transit, photogrammetric, or hydrographic, for the purpose of preparing maps and that map making consists of preparation or revision of maps of all kinds such as topographic, hydrographic, roads, planimetric, cadastral, city maps, etc., using various information source. Quite clearly, the activities carried out by the appellants are of the nature referred to under the aforesaid circulars. 5. Revenue in the grounds of appeal had not disputed the activities of the respondent as men ..... X X X X Extracts X X X X X X X X Extracts X X X X
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