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TMI Blog2007 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... n was not correct and demand set aside - ST/83/2005 - 384/2007 - Dated:- 23-3-2007 - [Order (Oral)]. - This appeal arises from Order-in-Original No. 5/2005 dated 10-8-2005 passed by the Commissioner of Service Tax holding the activity of conducting training to government customers on projects sponsored by UNICEF to come within the ambit of Clause 31 of Section 65 of Finance Act 1994 that is "C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Training or Coaching Services". During the relevant period the heading was not in existence. He produces a copy of the citation. 3. The learned JDR submits that relevant point of classification of the activity under "Consulting Engineer" is justified and the same is in terms of the Board's Circular cited by the learned Commissioner in the impugned order. He prays for dismissal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered as "Consulting Engineer" services as contended by the appellants. They were not undertaking any activity of advice, consultancy or technical assistance in any field of the engineering. They have relied on the following Tribunal ruling. (a) Chennai Telephone v. CCE [2004 (169) E.L.T. 222 (Tri.)] (b) CCE v. MRF Ltd. [2005 (179) E.L.T. 472 (Tri.)] (c) Yokagawa Bluestar Ltd. v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th consequential relief, if any." As can be seen from the cited order the revenue initially had dropped the proceedings against the M/s. Water India Pvt. Ltd. by their Order-in-Original No. 49/2004 (S.T.)/1495 dated 26-5-2004. However on review the Commissioner has revised the order. In this case also, the Asst. Commissioner had dropped the proceedings. The facts are identical. It is also seen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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