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TMI Blog2009 (8) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ount contributed /spent by the consumers. The Commissioner Appeals) held that service tax was leviable only on the amount collected by the assessee as supervision charges from the consumers of electricity and remanded the matter to the original authority. Held that- the commissioner (Appeals) cannot remand back the matter as amendment brought to section 35A, also held in the case of MIL India Ltd. v. CCE 2007 -TMI - 1196 - SUPREME COURT OF INDIA., thus the Tribunal remand back the matter to the commissioner (Appeals) to quantify himself service tax leviable on assessee in respect of supervision charges collected by it from consumers. - ST/124 OF 2007 - A/218 OF 2009/CSTB/C-II S/360 OF 2009/CSTB/C-II - Dated:- 13-8-2009 - P.G. CHACKO, JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant in respect of the entire amount contributed/spent by the consumers. In other words, the authority levied service tax in respect of both the above schemes. In an appeal filed by the assessee, the learned Commissioner (Appeals) held that service tax was leviable only on the amount collected by the appellant as supervision charges from the consumers of electricity. For quantification of this amount, the matter was remanded to the original authority. The present appeal is directed against the Appellate Commissioner's decision. 3. Learned counsel for the appellant has submitted, at the outset, that the lower appellate authority exceeded its jurisdiction by remanding the case to the original authority. The learned DR has not seriously co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered and decided upon by the lower authority. To this extent, the learned Commissioner (Appeals) exceeded his jurisdiction. In this context, the decision of the Hon'ble Supreme Court in MIL India Ltd.'s case (supra) is apposite. In this appeal, the assessee has taken a plea that they are not liable to pay service tax in respect of any amount collected from the consumers of electricity during the period of dispute. The learned DR has opposed this plea with reference to the definition of "consulting engineers service" given under section 65(31) of the Finance Act, 1994. We have perused the definition and we find that, according to this definition, a consulting engineer means any professionally qualified engineer or an engineering firm, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o was brought in place by the consumers of electricity at their cost. It might have vested in the appellant after its installation. During the course of installation of the infrastructure by the consumers of electricity, the appellant could not claim any title thereto. The taxable service was rendered during the course of installation. Even otherwise, the ownership of the property has no bearing on the question whether the appellant was rendering a taxable service as "consulting engineers", to the consumers of electricity. In the result, we have got to allow this appeal by way of remand to the Commissioner (Appeals). Accordingly, after setting aside the impugned order, we direct the learned Commissioner (Appeals) to quantify himself the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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