9911796707
TMI Blog2022 (8) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad passed in orders in Appeal Nos. 3085 to 3087 of 2007 by which the learned Tribunal has allowed the said appeals preferred by the respondent assessee (by a majority) and set aside the demand of duty and penalty as per the Revisional Authority's order, the Revenue has preferred the present appeals. 2. The dispute is with respect to the period July, 1997 to December, 2000. A show cause notice dated 04.06.2001 was issued against the respondent - assessee, proposing demand of duty (service tax demand) of Rs.1,84,75,749/and proposing the imposition of penalty on the grounds, inter alia, that the assessee is providing the services to its customers as consulting engineer and therefore l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es rendered by the assessee can be said to be rendering of services of the nature of "advice", "consultancy" or "technical assistance" while executing the works contract and therefore can be said to be services of consulting engineer and were liable to pay the service tax. 2.3 The order passed by the Commissioner was the subject matter of appeals before the learned Tribunal. There was a difference of opinion between the members of the Tribunal. The Member (Technical) confirmed the demand of duty and interest and also the penalty. However, the Member (Judicial) disagreed with the view taken by the Member (Technical) and was of the opinion that the Deputy Commissioner was justified in dropping the proceedings/show cause notice/demand. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and incidentally they may also be providing the services of drawing, design etc., it cannot be said that the services rendered by the assessee was as a consulting engineer. The contract can be said to be 'works contract'. Hence, the assessee cannot be said to be rendering the services as a consulting engineer and therefore liable to pay the service tax. Therefore, once, the assessee at the relevant time cannot be said to be consulting engineer and/or rendering services as a consulting engineering the assessee is not liable to pay the service tax on the 'works contract' or the contract rendering services as consulting engineer for the period under consideration namely July, 1997 to December, 2000. No error has been committed by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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