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TMI Blog2010 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per: H.N. Devani, J. (Oral)]. - The appellant-revenue has proposed the following question stated to arise out of order dated 1st December 2008 [2009 (14) S.T.R. 190 (Tri.-Ahmd.)] made by the Central Excise & Service Tax Appellate Tribunal (the Tribunal). "Whether CESTAT is right in holding that the Assessee is not liable to service tax under the head 'Consulting Engineering Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the services provided by the assessee fall within the category of 'consulting engineering' and confirmed the demand of service tax of Rs. 3,15,050/- out of the total demand of Rs. 44,39,548/-. The assessee carried the matter in appeal before Commissioner (Appeals), who held that the appellant was not liable to pay service tax in respect of activities pertaining to engineering survey for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... survey for pipeline, reconnaissance survey, detailed engineering survey and detailed route survey, require engineering skills and technical expertise and as such, would fall squarely within the scope of 'consulting engineering' services. 4. As can be seen from the order of Commissioner (Appeals), Commissioner (Appeals) has referred in detail to the nature of the activities pertaining to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the category of 'consulting engineer' for the purpose of levy of tax. Commissioner (Appeals) has also recorded that the activities of 'survey of land and preparation of maps' has been proposed to be taxed vide amendment in the Budget 2005 (Bill), and that vide Section 88 of the Finance Bill, Section 65 of the Finance Bill, 1994 (sic) has been amended and Clause (b) has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t clear that though the Tribunal has not recorded any independent findings, it has accepted the findings of fact recorded by Commissioner (Appeals) after appreciating the evidence on record and has, thus, upheld the order made by Commissioner (Appeals). In absence of any evidence to the contrary, it is not possible to find any legal infirmity in the impugned order of the Tribunal. In the circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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