2005 (7) TMI 4

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..... about Rs. 46 lakhs. 2. We have perused the record and heard both sides. 3. Commissioner (Appeals) set aside the said service tax demand upon a finding that the respondent had entered into a work contract with M/s. Flex Chemicals Ltd. and the work contract cannot come under the purview of service rendered by a 'Consulting Engineer', as contended by the Revenue Commissioner (Appeals) observed .....

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..... accepting the "detailed proposals" dated 6-4-98 of the respondents. The proposal was to enhance the capacity of the plant of Flex Chemicals Ltd. from 45000 MT to 55000 MT per annum and subsequently to 72000 MT P.A. The details of the proposal are to be seen in the document dated 6th April 1998. The index to that proposal gives the summery of the major items of work. We reproduce that index : .....

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..... ………………… 22 4. Chips Conveying System …………………… 23 5. Prepolymer Filter Candles Cleaning Systems …………………… 24 4. A perusal of the proposal makes it clear that different equipment and facilities in the factory of the Flex Chemicals Ltd. were being modified or fresh equipment added to increase the capacity. .....

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