2010 (9) TMI 797

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..... , the appellants were providing consulting engineer service which also includes technical inspection and certification service. - held that:- in view of the decision of the Tribunal in the case of Indian Institution of Quality Assurance (2008 - TMI - 32931 - CESTAT, CHENNAI), no infirmity in the impugned order. - The appeal filed by the revenue is dismissed. - ST/44 OF 2003 - A/331 OF 2010/CS .....

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..... providing consulting engineer service. 3. The contention of the respondent is that the scope of service tax was extended to cover the technical inspection and certification service only with effect from 1-7-2003 and, therefore, they are liable to pay service tax in respect of the service only with effect from 1-7-2003. The respondent relied upon the decision of the Tribunal in the case of CCE .....

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..... bunal rejected the argument of the assessee that they come under the definition of the scope of commercial or industrial construction service only with effect from 16-6-2005 when this service came under the scope of service tax. Therefore, the ratio of the above decision is not applicable to the facts of this case. On the other hand, the ratio of the decision of the Tribunal in the case of SGS Ind .....

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