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TMI Blog2018 (6) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... ided against Revenue. - Application No. ST/CO/34/2009 in Appeal No. ST/674/2008 - A/30623/2018 - Dated:- 28-5-2018 - Mr. M. V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. V. SUBBA RAO, MEMBER (TECHNICAL) Smt. Siva Naga Kumari, (Commissioner/AR) for the Appellant. Sh. K Vijay Kumar, Advocate for the Respondent [Order per: M. V. Ravindran] This appeal is filed by the revenue against Order-in-Appeal No 47/2008 (H-II) S Tax dated 26.09.2008 2. Respondent herein has also filed a cross objection against appeal filed by the revenue. 3. The relevant facts after filtering out unnecessary details are that a show case notice dated 23.04.2007 was issued alleging that the appellant's activity of providing various governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng us through the entire case records submits that the activities under taken by the respondent in so for as it pertains to assessment study of Biomass resources of various districts, filing the project report, to the authorities like Maharashtra Energy Development Agency, Karnataka Renewable Energy Development Limited, Kerala State Electricity Board, would be covered under the category of consultancy engineering services and definition is very wide It is the submission that respondent herein under takes collection of primary and secondary data; submits feasibility data project report which contains details of the project such as location details and promoters sought of project names findings of profitability etc., as regards study under ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent assessee submits that the first appellate authority has given detailed findings as to the service rendered, if any, by the respondent assessee would not be cover under consulting engineer services. He would draw our attention to the annexure to the Show Cause Notice and the details given in their cross objection to submit that respondent herein is basically a firm charter accountants and are more in the activity of organising/helping the clients for preparing various financial statements and loan applications from financial institutions. It is his further submission the Biomass study as under taken by the respondent assessee is only collection of primary data from government departments and provide to the agencies. He woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewable Energy Resources. We glanced through the report filed by the Ld Commissioner (AR) and find that the in the case Maharastra Energy Development Agency the scope of the work was to assessee Biomass availability and consumption pertain, consumption thereof as fuel for cooking and fuel for cottage industry etc., vis-a-vis electrical consumption for such activities. On glancing on the scope work as per the work order it seems that respondent has not undertaken any activities that may fall under consulting engineering services. Our reading of the work allotted to the respondent by the Karnataka State Electricity Board is also on similar lines. On the back ground of such factual matrix we find that the first appellate authority was correct i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants. 6. Coming to the merits of the case, it may be pertinent to extract the definition of Consulting Engineer s Service to have an idea about the said service. It reads as follows: Consulting Engineer s Service means any professionally qualified engineer or any other firm who, either directly or indirectly, renders any advice consultancy or technical assistance in any manner to any person in one or more disciplines of engineering. It is seen from the definition that what is liable to be levied to service tax is the activity of providing advice or consultancy in any field of engineering. To name a few mechanical, electrical, electronics, chemical are some of the branches in the field of engineering. The lower adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f feedback obtained by such survey prepare project reports on behalf of their clients. In the process of preparing the project report, it is seen that they also suggest the type of energy generation device to be installed and its capacity. By no stretch of imagination, the recommendations made can be considered as consultancy in any field of Engineering. The ultimate objective may be to set up a power project which is definitely in the realm of field of Engineering. There is nothing in the project report relating to the specialized knowledge of engineering. It is evident from the impugned order that the adjudicating authority has a different perception in matter. His decision is based on the perception that generation of power/energy is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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