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TMI Blog2008 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... and commissioning of the fire-fighting equipment, were taxable under the category of commissioning and installation service and not under heading Consulting Engineer Service - Commissioning or Installation service will be separately taxable under relevant entry and are not chargeable under Consulting Engineer Services - revenue appeal dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... period the work of erection and commissioning of machineries and plant is one of providing "technical assistance" to buyers of plant/machinery and therefore in the nature of service provided by a Consulting Engineer. On the other hand, the ld. Counsel for the respondent argues that in Circular No. 79/9/2004-S.T., dated 13-5-04 the Board had clarified that erection, installation and commissioning a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar: "I am directed to draw attention to the Circular No. 49/11 /2002-S.T., dated 18-12-2002 [2003 (151) E.L.T. T10], whereby it was clarified that the work of Erection and Commissioning is in the nature of services provided by a "Consulting Engineer" and hence taxable under Service Tax. Also in the year 2003, Service Tax was imposed on Commissioning and Installation Service, effective from 1st J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the category of Consulting Engineer Services. Commissioning or Installation service will be separately taxable under relevant entry and are not chargeable under Consulting Engineer Services. Accordingly, the clarification issued vide the Circular No. 49/l1/2002-S.T. dated 18-12-2002 stands modified to this extent. From the above text it is obvious that the respondents did not render Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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