2015 (4) TMI 531

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..... NGC would cover the definition of 'Survey and Road Mapping'. - No reason to interfere findings of the Commissioner (Appeal). - Decided against Revenue.
P.K. Das AND H.K. Thakur, JJ. For The Appellant : Anil Gidwani, (AR) ORDER P.K. Das, Judicial Member - Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals), whereby the adjudication order was set aside. None appears on behalf of the respondent. They filed written submission with case laws. 2. After hearing the Ld Authorised Representative on behalf of the Revenue and on perusal of the records and the written submissions filed by the respondents, we find that the dispute relates to the activities undertaken by the respondent would be classified und .....

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..... M/s ONGC. The main contention of the Ld Authorised Representative for the Revenue is that the Director of the Company is a Diploma holder in Engineering, who rendered the service and it would come within the definition of 'Consulting Engineering Service.' 4. On perusal of the impugned order, we are unable to agree with the submissions of the Ld Authorised Representative. It is seen that the Commissioner (Appeals) had examined the activities of the respondents in detail. We reproduce below the relevant portion of the order of the Commissioner (Appeals). "For a service to be covered under Consulting Engineer's Service, it is necessary that the services involved element of consultancy, advice or technical assistance. Quite c .....

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..... ic, 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 source. Quite clearly, the activities carried out by the Appellants are of the nature referred to under the aforesaid circulars." 5. Revenue in the grounds of appeal had not disputed the activities of the respondent as mentioned in the impugned order. It is contended that the term the 'Technical Assistance' means providing assistance on the basis of the special skills and knowledge. On the other hand, on plain reading of the definition of Survey and Map Making, we find that it covers Geologic .....

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