TMI Blog2008 (12) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... 225/2005 - A/2687-2688/WZB/Ahd/2008-CII - Dated:- 1-12-2008 - Smt. Archana Wadhwa, Member (Judicial) and Shri B.S.V. Murthy, Member (Technical) (Final Order Nos. A/2687-2688/WZB/Ahd/2008-CII dt. 1.12.2008 certified on 17.12.2008 in ST/Co/438/2005 and Appeal No. ST/225/2005) Shri Samir Chitkara, SDR for Appellant. Shri S.C. Bhide, Consultant for Respondent. [Order per : B.S.V. Murthy, Member (Technical)] - Revenue is challenging in this appeal the conclusion of the Commissioner (Appeals) that respondents are not liable to pay Service Tax in respect of their activities pertaining to Engineering Services for pipe line, Reconnaissance survey. Detailed route survey and detailed engineering survey on the ground that they c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e river, nalla, road etc. they also required to do liaison with respective authority under which these road, nalla etc. falls. This activity involved equipment like leveling machine, chain, magnetic compass, taps etc. Manpower utilized are ITI surveyors, civil engineers (diploma/degree), labour, transportation, construction of pillers, makers of RCC, painting the etc. Weightage of the various components in this item is 25% manpower, 20% transportation and lodging/boarding, 55% material and labour. The contribution, of this item to main tender is 30%. Considering this statistics, compared to overall tender cost, in this item manpower is 7.5% of project cost, 6% for transportation, lodge/board and 16.5% for labour and material of total te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of copies, this item has big material component. In overall Tender this item shares component of 10%. In which 6% is material and 4% is towards labour. As per the definition of 'consulting engineer' any qualified engineer or firm engaged in the business of rendering advice, consultancy or technical assistance as a profession is liable to pay service tax. From the above explanation of these activities, in my view, it would not be possible to cover them under the activity of 'consulting engineers'. The appellant has further contended that their activities pertaining to engineering survey for pipeline, detailed reconnaissance survey and detailed engineering survey and detailed route survey, do not involved any engineering skill. I also fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
