2014 (11) TMI 710

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..... stion is whether the services rendered could be categorized as ‘technical assistance'. Technical assistance, by its very nature would imply rendering of executor services, in relation to advice or consultancy. From the traffic survey conducted by the appellant, advice can be rendered about the nature of road to be constructed. From the soil investigation undertaken, the type and design of the road to be constructed can be determined. Similarly, from the pavement design, the design of the road itself can be made. Thus, the activity undertaken by the appellant has a direct bearing on the construction of roads. prima facie appellant has not made out case for complete waiver of the pre-deposit of the dues adjudged against them - Partial stay gr .....

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..... these activities and therefore, classification under consulting engineer service' is not sustainable in law. It is submitted that the survey activities undertaken by the appellant, at best, might come under the category of survey, map making services'. However, Revenue has not taken this ground while confirming the demand. 3.1 Reliance is placed on the decision of this Tribunal in the case of Commissioner of Central Excise Customs, Vadodara vs. Mascon Multiservices Consultants Pvt. Ltd. 2009 (14) STR 190 2010 (19) STR 484 (Guj.); Commissioner of Central Excise Customs, Nagpur vs. Akola District Central Co-op Bank 2012 (27) STR 274; Rolls Royce Industries Power (I) Ltd. vs. Commissioner of Central Excise, Vishakhapatnam .....

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..... nt, as can be seen from the work orders, is soil investigation, traffic survey and pavement design. These activities prima facie would not come under the category of survey and map making services'. 5.2 As regards the classification under the consulting engineer's service', the said service include in its scope advice, consultancy or technical assistance in any branch of engineering. The service have been rendered in the context of construction of roads which will come under the category of civil engineering/road engineering and therefore, the service has been rendered in a discipline of engineering. The question is whether the services undertaken falls within the category of advice, consultancy and technical assistance. If .....

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