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TMI Blog2017 (4) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... e? - Held that: - Deploying highly skilled and trained personnel for taking care of periodical servicing or even putting those people throughout the year on such job in respect of servicing and maintenance of complex hydraulic and mechanical equipments will not make these services ‘Consulting Engineer’s service’, when they are actually in the category of ‘maintenance services’ - appeal rejected - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent-manufacturer are - providing post-sales services such as arrangements for checking the equipments periodically, providing the services of personnel, who are highly skilled and trained and so on. The Revenue wants to classify these services as consulting engineering service whereas the assessee-respondent says that these services are in the category of periodical maintenance/repair, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar intervals as the hydraulic and mechanical systems are very sophisticated and complex in nature. (ii) The assessee-respondent deploys highly skilled and trained personnel at the site of their customers to instantly repair and to stem the rot. Therefore, the said services undertaken by the assessee are covered under the scope of services of a Consulting Engineer (Engineering Firm) and fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and maintenance of complex hydraulic and mechanical equipments will not make these services Consulting Engineer s service , when they are actually in the category of maintenance services . 7. Considering above discussions, the Revenue s appeal is without merits and is hereby rejected. The impugned order sustains. (Order was pronounced in open Court on 7-10-2016) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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