2014 (1) TMI 1516 - AT - Service Tax

Demand of service tax - Receipt of consulting engineer service or work order - Held that - as per the provisions of Section 65(31) of the Finance Act, 1994, consulting engineer means any professionally qualified engineer or an engineering firm who either directly or indirectly render any advice, consultancy or technical assistance to a client in one or more disciplines of engineering - provider of service has not provided any advice on consultancy or technical assistance rather as per the work order, the provider of service has undertaken the activity of cleaning of para xylene plant and the activity undertaken by the service provider involves radiation and convection using equipments like spraying ejector, steam ejector, nozzles with hoses and air compressors - Decided against Revenue.

Summary

The Revenue appealed against the Commissioner (Appeals) order. The appeal was dismissed as the service provider did not provide consulting engineer services but undertook cleaning activities using specific equipment. The impugned order was upheld. (Case citation: 2014 (1) TMI 1516 - CESTAT MUMBAI)