9911796707
TMI Blog2007 (2) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... DR ORDER Per S. L. Peeran (ORAL) : Both this appeal raises a common question of facts and hence, they are taken up for disposal as per law. 2. Appeal No. E/275/2006 arises from Order-in-Original No. 19/2006 dated 28.2.2006 and Appeal No.E/281/2006 arises from Original-in-Original No.58/2006 dated 26.9.2006 passed by the Commissioner of Service Tax, Bangalore. 3. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted the assessee's plea that they fall under the category of 'Consulting Engineer' and the plea of revenue that they are to be categorized under 'Management Consultancy' was not accepted. 4. The learned Counsel furnishes the copy of the above noted judgment. The issue being covered by the cited final order will apply to the facts of this case. He submits that the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e carefully. CESTAT, Chennai in the appellant's own case, passed the Final Order (No. 1416/2005 dated 06.10.2005) in Appeal S/73/2005/MAS arising out of OIA No. 284/2003-CE dated 26.09.2003 passed by the Commissioner of Central Excise (Appeals), Bangalore. Paras 2 and 3 of the said Final Order are extracted herein below: 2. The present appeal is against demand of service tax on the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, the appellants have to employ a large number of qualified engineers apart from other professionals. In order to install their software in a particular industry/company, they have to provide a lot of advice related to software engineering. It should be borne in mind that the scope of consulting engineers is not limited only to the traditional branches of engineering such as mechanical, elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gineer services. In these circumstances, as rightly contended by the appellant, the order of the Assistant Commissioner purported to be reviewed by the Commissioner of Services Tax merges wutg tge above mentioned order of the Tribunal. Therefore, we have no other option but to allow the appeal with consequential relief and set aside the impugned OIO. We have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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