2018 (8) TMI 955

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..... ORDER Per: P. ANJANI KUMAR The appellants are registered under the Companies Act, 1956. The Appellant s are engaged in setting up of electrical switchyards (sub-stations). The scope of project work included making survey and preparation of project report, feasibility studies of project, network optimization and distribution automation studies for power distribution, provide technical service .....

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..... er to any person in one or more disciplines of engineering. We place reliance on the case of CST Bangalore Vs. Turbotech Precision Engineering Pvt. Ltd.2010 (18) STR 545 (Karnataka) wherein the Hon'ble High Court of Karnataka held that the assesse being company was not covered under "consulting engineering service" prior to 01.05.2006 and the Department's appeal on similar cases was dismissed by H .....

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..... 23-CESTAT-BLR-ST. 3. The learned Authorized Representative has reiterated the findings of OIO and OIA. 4. Heard both the sides and perused the records of the case. 5. We find that the issue is squarely covered by the decision of Hon'ble Karnataka High Court and other Benches of this Tribunal. We find that the word "body corporate" being included after amendment in Section 65/31 w.e.f. 01.05.20 .....

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