9911796707
TMI Blog2007 (11) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... has dropped the proceedings initiated in the show cause notice dated 8-6-2005 which was challenged by the Revenue before the Commissioner (Appeals) on the ground that the matter has been disposed of under Central Excise Act while the matter has to be disposed of under Finance Act as the issue pertains to levy of Service Tax. The Commissioner (Appeals) has examined all the aspects on merit and decided the issue in the assessee's favour. The findings recorded in Paragraphs 6 to 11 are reproduced herein below :- "6. I have carefully gone through the records of this appeal, the written submissions of the appellants made in their appeal memorandum. I have also considered the written as well as the submissions made in the course of personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to their payments made to their foreign firm M/s. Continental cannot be sustained. 9. As far as the demand of service tax on the amounts paid by the Respondents to the foreign firm towards assembling, installation, testing and commissioning of new machines by holding that all these are covered under "Consulting Engineer Services" is concerned, I find that the Board vide Circular No. 79/9/2004-ST., dated 13-5-2004 has already clarified that "charges of erection, installation and commissioning are not covered under the category of Consulting Engineer Services. Commissioning or installation services will be separately taxable under relevant entry and not chargeable under Consulting Engineer Services, The appellant has also accepted this cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal should have been treated as an appeal of Revision of the Order-in-Original. 3. We have heard both the sides in the matter. 4. The learned DR submits that the Commissioner (Appeals) should have transferred all the papers to the Commissioner of Central Excise, Hyderabad and the appeal should have been treated as an appeal of revision of the Order-in-Original. He prays for remanding the matter to the Commissioner of Central Excise, Hyderabad. 5. The learned Counsel submits that the Authorization Order signed by the Commissioner to file the appeal is not correct. In terms of the Notification, the Authorization has to be issued by two Commissioners. Therefore the authorization order and the appeal filed by the Commissioner before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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