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TMI Blog2019 (7) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... that would be produced during de-novo proceedings. Appeal is allowed by way of remand to the Adjudicating authority. - Appeal No.ST/87819/2014 - A/86108/2019 - Dated:- 13-6-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Gajendra Jain, Advocate for the Appellant Shri Arun Tandon, Special Counsel (A.R.) for the Respondent ORDER PER: D.M. MISRA This appeal is filed against OIO No. 13-14/ST-II/RS/2014, dt.28.02.2014, passed by the Commissioner of Service Tax-II, Mumbai. 2. Briefly stated the facts of the case are that the Appellants are engaged in providing various services viz. Erect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Advocate referred to the judgment of the Tribunal in the case of Simplex Engineering Foundry Works Pvt. Ltd. Ltd Vs CCE Raipur - 2012 (25) STR 106 (Tri-Del), later upheld by the Hon ble Delhi High Court reported at 2013-TIOL-441-HC-DEL-ST. Further, he has submitted that the Circular No.79/9/2004-ST, dt.13.12.2004 which was issued in modification of earlier circular dt.18.12.2002, clarified that erection, commissioning or installation services will not fall under the scope of consulting engineer service. Further, he has submitted that most of the agreements entered into with the respective clients are in the nature of repair and maintenance services. Therefore, it cannot be considered as consulting engineer services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced before the Adjudicating authority. He submits that he has no reservation in placing all agreements before the Adjudicating authority. 6. Heard both sides and perused the records. The limited issue involved in the present appeal is whether the Appellant during the relevant period i.e. 1997-98 to 2000-01, rendered the services which fall under the category of consulting engineer service as was in force at the relevant point of time. It is the contention of the learned Advocate that the services rendered by the Appellant, mostly are in the nature of erection and commissioning services, repair and maintenance services, which in no manner, be considered as falling within the scope of definition of consulting engineer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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