9911796707
TMI Blog2013 (12) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... .G. Dewalwar, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal is directed against Order-in-Appeal No. PI/365/05, dated 5-10-2005 passed by Commissioner of Central Excise (Appeals), Pune. 2. Vide the impugned order, a Service Tax demand of ₹ 95,63,151/- has been confirmed against the appellant, M/s. Thermax Ltd. for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission that when a new entry is brought under the tax net, it is presumed that for the period prior to the date, the said activity was not taxable. It is also argued that this Tribunal in the case of M/s. Thermax Babcock & Wilcox Ltd. vide order No. A/445/13/CSTB/C-I, dated 25-2-2013 in a similar situation had held that the activity would not come within the purview of "Consulting Engineer Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have carefully considered the submissions made by both the sides. 5.1 It is not in dispute that the appellant is a manufacturer of boilers, heat pumps, pollution control equipment, etc. It is also a fact that the appellant has been rendering advices and supervising the activity of installation, commissioning at the site. Effective from 1-7-2003, the appellant has been discharging S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity merits classification under the Consulting Engineer's Service prior to 1-7-2003 is not sustainable in law. In fact the definition of Consulting Engineer Service was amended vide Finance Act, 2006 so as to include consulting engineering services rendered by body corporate also within the scope of the said services. The decision of this Tribunal in the case of Thermax Babcock & Wilcox Ltd. a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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