9911796707
TMI Blog2014 (11) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... riod 2007-08 to 2011-12 along with interest thereon and also imposing 50% of the service tax amount as penalty. Aggrieved of the same the appellant is before us. 3. The learned counsel for the appellant submits that the appellant is undertaking certain survey and related activities in respect of construction of roads under the Pradhan Mantri's Gramin Sadak Yojana. The activities undertaken by the appellant involves soil investigation, traffic survey, pavement design and so on. The contention of the department is that the activity undertaken would come under the purview of 'consulting engineer service'. The learned counsel submits that to come within the purview of 'consulting engineer service' the appellant should render advice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who have undertaken all these activities and activity of soil investigation, traffic survey and pavement design, etc. would not come under the purview of 'survey and map making services'. The appellant also did not take any registration nor did they declare these activities to the department. In these circumstances, invocation of extended period of time is justified and accordingly he pleads that the appellant be put to terms. 5. We have considered the rival submissions. 5.1 As regards the contention that the appellant's activity might come under the category of 'survey and map making services' the said service covers: "geological, geophysical or any other prospecting, surface, sub-surface or aerial survey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milarly, 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. 5.3 This Tribunal in the case of Nokia (I) Pvt. Ltd. vs. Commissioner of Customs, Delhi 2006 (1) STR 233 had held that technical assistance rendered in relation to advice or consultancy would also fall within the purview of 'consulting engineering service'. Therefore, we are of the prima facie view that the appellant has not made out case for complete waiver of the pre-deposit of the dues adjudged against them. 5.4 However, there is some merit in the contention of the appellant that the demand is time-barred as the issue involved interpretation of the statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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