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TMI Blog2020 (1) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service of Survey and Map-making. Further, this has also been clarified by the Circular issued by the Board dated 27.7.200 - Further, we have also examined the definition of Consulting Engineering Service and the activities carried out by the appellant do not fall in that category. If the activities of the appellant fall under the Consulting Engineering Service , then there was no necessity to carve out specific service of Survey and Map-making Service with effect from 16.6.2005. In the case of BOARD OF CONTROL FOR CRICKET IN INDIA (BCCI) VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [ 2007 (5) TMI 24 - CESTAT, MUMBAI] , it was held that the assessee s service cannot be taxed prior to 16.6.2005. In the said decision, the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the service tax of ₹ 537577/- along with interest and imposed penalty of ₹ 100/- per day under Section 76, ₹ 1000/- as per Section 77 and equivalent penalty under Section 78. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (A), who partially allowed the appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of Consulting Engineering Services as well as the definition of Survey and Map Making Service as provided in the Finance Act, 1994. He further submitted that the Commissioner (A) has fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Geo Foundations Structures (P) Ltd. vs. CCE, Cochin: 2009 (15) STR 408 (Tri.-Bang.) Commissioner of Central Excise and Service Tax, Vadodara vs. Deshpande Patil Consultants: 2016 (46) S.T.R. 748 (Tri.-Ahmd.) CCE C, Vadodara-II vs. Mascon Multiservices Consultants P. Ltd.: 2010 (19) STR 484 (Guj.) Commissioner of Central Excise, Nagpur vs. ADCC Infocad Pvt. Ltd.: 2014 (35) STR 421 (Tri.-Mum.) Mahakoshal Beverages Pvt. Ltd. vs. CCE, Belgaum: 2007 (6) STR 148 (Tri.-Bang.) CCE Cus. Belgaum vs. Mahakoshal Beverages Pvt. Ltd.: 2014 (33) STR 616 (Kar.) Balaji Contractor vs. Commissioner of Central Excise, Jaipur-II: 2017 (52) STR 259 (Tri.-Del.) Gla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and Map-making. Further, we find that this has also been clarified by the Circular issued by the Board dated 27.7.2005. Further, we have also examined the definition of Consulting Engineering Service and the activities carried out by the appellant do not fall in that category. If the activities of the appellant fall under the Consulting Engineering Service , then there was no necessity to carve out specific service of Survey and Map-making Service with effect from 16.6.2005. Further, I find that in the case of Board of Control of Cricket in India vs. Commissioner of Service Tax cited supra, it was held that the assessee s service cannot be taxed prior to 16.6.2005. In the said decision, the Tribunal has held that a subsequent entry hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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