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TMI Blog2009 (5) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... e new service included in 2003 budget, namely ‘technical inspection and certification services’ would cover certification of all types including that of immovable property.” - new services not covered under earlier categories as per decision of Division bench of the Tribunal in the case of Board of Control for Cricket in India v. Commr. of ST, Mumbai [2007 - TMI - 1530 - CESTAT, MUMBAI] - we are of the considered view that the services provided by the respondents would get covered under technical inspection and certification services with effect from the date it has been notified in the statute and the said services cannot be covered under consulting engineer services - ST/6/2006 - 875/2009 - Dated:- 13-5-2009 - S/Shri T.K. Jayaraman, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission that the services of technical inspection and certification was brought under the service tax net with effect form 1-7-2003 vide Finance Act, 2003 and is not being implemented retrospectively. It is his submission that this category of service is rendering a consultancy services. There is combination of two tasks, technical inspection and certification is a must. It is submitted that the respondent had provided inspection/supervisory services with the help of professionally qualified engineers to their client as per the contract. Hence they would fall within the category of consulting engineer. It is his submission that it is evident from the inspection report signed by the inspecting engineer and the representative of respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revenue in their appeal is directed to prove that inspection related services would fall under the category of consulting engineer services. Another undisputed fact is that the respondent were contracted for inspecting and reporting on the work execution done by another party on the construction site at Mangalore. We find strong force in the contentions raised by the learned counsel for the respondent that the Central board of Excise and Customs vide Circular No. 59/8/03-ST., dated 20-6-03 at Paragraph 2.5 gave a clarification which we would like to read : "A doubt has been raised whether certification given in respect of immovable property should fall under the purview of 'technical inspection and certification services'. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be interpreted as if the earlier existing entry did not cover the subsequently created entry. If the subsequent entry was covered by the earlier entry, there was no reason or scope to create the present entry especially when the rate of tax in respect of both the entries remains unchanged. Certainly, creation of new entries was not by way of bifurcation of the earlier entry in as much as the earlier entry relating to advertisement remains unchanged without any change in the tax rate. As such, the introduction of new tariff entry do imply that the coverage in the new tariff for the purposes of tax was an area not covered by the earlier entry. It was so held in case of Glaxo Smithkline Pharmaceutical Ltd., reported in 2006 (3) S.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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