2005 (5) TMI 646

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..... ated 23-2-2004. The appellants were providing services relating to erection and commissioning. The revenue has treated the assessee as a consulting engineer and demanded service tax of ₹ 93,839. The Commissioner in the impugned Order has examined the nature of work carried out by the assessee and had held that engineering consultancy or advice is something different from commissioning and in .....

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..... R 407 wherein this very issue was gone into in detail and the bench after examining the Board Circular No. 79/9/04/ST, dated 13-5-2004 and held that the work of erection and commissioning do not come within the ambit of consulting engineer services. The ratio of this judgment clearly applies to the facts of the case.The view expressed in this cited case is in the light of the Board Circular which .....

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