2013 (9) TMI 1039

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..... D.M. Durando, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed the appeal against the impugned order passed by the Commissioner (Appeals). The demand is for the period December, 1997 to June, 1999 by classifying the service under the category of "Consulting Engineer Service". 3. The appellant relies upon the Agreement which is for 'Installation .....

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..... Plant". The period in dispute is prior to 1-7-2003. As the appellant has undertaken the activity of Installation, Erection and Commissioning of Power Plant and the Revenue wants to classify the said activity under the category of "Consulting Engineer Service" even prior to 1-7-2003, hence in view of the Board's Circular and in view of the fact that Installation and Commissioning Service comes und .....

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