2010 (6) TMI 159

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... avi Rajendran, DR CORAM: Hon'ble Shri M. V. Ravindran, Member (Judicial) and Hon'ble Shri P. Karthikeyan, Member (Technical) PER: P. KARTHIKEYAN The impugned order sustained demand of service tax under the category of 'Consulting Engineer' service rendered by the appellants during the period 2003-04 to 2005-06. It was found that the appellants had incurred liability to service tax of Rs. 5,37,5 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h effect from 16.6.2005. Therefore, the impugned demand for the period 2003-04 to 2005-06 under the category of 'Consulting Engineer' service was not sustainable. He also submits that the definition of 'Survey and Map-making service' under Section 65 (105 (zzzc) reads thus: "Service provided or to be provided to any person, by any other person, other than by an agency under the control of, or aut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... find considerable force in the plea of the appellants that by virtue of definition of SMS in the Act, the impugned activities carried out by the appellants for the Government department were not exigible under that entry. The impugned order held that the appellants had rendered 'Consulting Engineer' service. We find that, prima facie, this finding is incorrect. The tax liability and interest sust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X