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TMI Blog2013 (11) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... r date. I am inclined to agree with the Appellants that during the period in dispute these services are not taxable under the category of Consulting Engineers Service - Scientific and Technical Consultancy Services, which was a ‘new service’ introduced on 16-7-2001, was not a part of the pre-existing ‘Consulting Engineer Service’ prior to the said date. On the same analogy, the services rendered by the Appellants, being ‘new services’ introduced from the respective dates, will not be part of the pre-existing Consulting Engineers Service prior to the said dates. Accordingly, the demand confirmed by the Adjudicating Authority is not sustainable and hereby set aside. Since the demand is not sustainable, penalty and interest cannot also sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the grounds of appeal, we find that the Revenue has only relied upon the definition of Consulting Engineer Services and has argued on the point that respondent has rendered technical assistance to their clients in respect of laying of pipelines. It is the submission that the said technical assistance would get covered under the definition of Consulting Engineering Services. 5. Learned consultant on the other hand would draw our attention to the fact that respondent is doing only survey work which comprises of carrying of redundant survey for deciding the route of proposed pipelines including estimation of length of pipelines, identification of statutory authorities involved, various crossings en-route, villages, Talukas, Distri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reports and data to their client. For a service to be covered under Consulting Engineers Service, it is necessary that the services involved element of consultancy, advice or technical advice. Quite clearly the activities undertaken by the Appellants do not involve any consultancy or advice. These activities would also not be covered under technical assistance as used in the definition of Consulting Engineers Service for these words are used in conjunction with consultancy and advice and accordingly, the words technical assistance also have to be interpreted in that light. The drawings, reports and data are just documentation of factual information at site and are not in the nature of advice, consultancy or technical assistance. I am, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c, or boundaries, or hydrographic for the purpose of preparing maps and that map making consists of preparation or revision of maps of all kinds such as topographic, hydrographic, roads, planimetric, cadastral, city maps etc. using various information sources. Quite clearly, the activities carried out by the appellants are of the nature referred in under the aforesaid circulars. 4.8 Under sub-section (2) of section 65(a), when or any reason a taxable service is prima facie classifiable under two or more sub clauses or clause 105 of section 65, classification shall be preferred under the sub-clause which provides the most specific description to sub-clauses providing a more general description. Board vide Circular No. 51/13/2002 dated 07.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services rendered by the Appellants do not involve any consultancy, advice and technical assistance as well as the fact that the new services covering the services in question have been introduced at a later date. I am inclined to agree with the Appellants that during the period in dispute these services are not taxable under the category of Consulting Engineers Service. In this regard, I also rely on the Hon ble Tribunal s decision in the case of CCE vs MRF Ltd., - 2006(3)S.T.R. 434 (Tri. -Chennai) wherein it was held that the Scientific and Technical Consultancy Services, which was a new service introduced on 16-7-2001, was not a part of the pre-existing Consulting Engineer Service prior to the said date. On the same analogy, the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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