2007 (10) TMI 138

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..... ontractor not by qualified engineer - services of erection came taxable w.e.f. 10-9-04 & electrical wiring services w.e.f. 14-5-05, no liability arise for disputed period
Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-appeal No. 65/2006-S.T., dated 22-3-2006 passed by the Com missioner of C .....

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..... nfirmed the demand of service tax made by the Original Authority. However, he set aside all the penalties. The appellants are aggrieved over the impugned order of the Commissioner (Appeals) on several grounds. Hence they have come before this Tribunal for relief. 3. Shri Varadarajan learned advocate appeared on behalf of the appellants and Shri K.S. Reddy, learned JDR appeared for the Revenue. 4 .....

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..... tion against the appellant is that they rendered the services of consulting engineer. On a careful consideration of the issue we find that in the impugned the learned Commissioner has stated that pre-design drawing technical assistance rendered by the appellants are also part of the contract work undertaken by them. Even if they had engaged qualified engineers from outside and sub-contracted the s .....

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..... ce tax from the appellant for pre-design drawing prepared by some other agency or person. Therefore, no service tax can be demanded from the appellants who is only an electrical contractor. As regards the commissioning, installation, erection services provided it is seen that the services actually relate to erection of 11 KV Transformer. The appellant has stated that commissioning and installation .....

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..... e services. Summing up we find that the appellant is not a qualified engineer and the services of erection came into taxable net only with effect from 10-9-2004 and services relating to electrical wiring came into service tax net only with effect form 14-5-2005. Since the period involved in the present case is prior to that period namely 1-7-2003 to 31-1-2005 in respect of commissioning, installat .....

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