2007 (11) TMI 136

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..... pholding the order of the adjudicating authority rejecting the refund claim of Rs.5,05,902 /- of the appellant. 2 The appellant applied for refund on the ground that the services of erection, commissioning or installation became taxable only w.e.f. 01.07.2003. 3. The appellant has, in the written submissions contended that, as per the circular issued by the CBEC Circular dated 13.05.2004, the in .....

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..... , reported in 2006 (3) S.T.R 580=2005(186) E.L.T.601 in which a  division bench of this Tribunal held that, commissioning or installation services would not be covered in the category of "consulting engineer services".  This decision was followed by the Tribunal in CCE, Belgaum vs. Karnataka conveyors and Systems (P) Ltd., reported in 2006 (4) STR 190 and by a division bench in Sanghi Ox .....

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