2006 (8) TMI 37

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..... ribals cannot be considered within the ambit of consulting engineering services
[Order] -The Revenue has filed this appeal against the Order-in-Appeal No. 3/2004-ST dated 29-1-2004. The assessee were appointed as Consultant to M/s.Attappady Hills Area Development Society for the execution of their project namely, Attappady Wasteland Comprehensive Environmental Conservation Project in Attappady .....

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..... radation and for putting wastelands in and around Attappady to use by the systematic management of soil, water and biomass with multilevel participation of the inhabitants of the region, especially tribals. They contended that their activity does not come within the definition of consulting engineering services or as a service provider. Based on the allegation of the show cause notice, the Assista .....

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..... or bringing into wasteland to use by systematic management of soil water and biomass with multilevel participation of the inhabitance of the region, especially tribals. He submits his activity not within the ambit of service tax He contested the grounds raised by the Revenue. 2.On a careful consideration of the submissions made by both sides we notice that the assessee has not carried out any act .....

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