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TMI Blog2008 (7) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 OF 2008 AND S/90 TO 92 OF 2008 - 734 to 736 of 2008 - Dated:- 18-7-2008 - P.G. CHACKO, JUDICIAL MEMBER M. S. Nagaraja, for the Appellant V. V. Hariharan, for the Respondent. [Order] - After examining the records and hearing both sides. I find that the appeals can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeals. 2. All the 3 appeals are against Order-in-Appeal Nos. 1/2008 to 3/2008, dated 21-1-2008 passed by the Commissioner (Appeals), whereby 3 Orders-in-Original were upheld against the party. Order-in-Original No. 2/2007 and Order-in-Original No. 3/2007, both dated 16-1-2007, were passed by the original authority demanding service tax of Rs. 1,67,130 (wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the service tax demanded in the show-cause notice. The appellants replied to the departmental officer disowning liability to pay service tax. Subsequently, the aforesaid Orders-in-Original were passed fastening the liability to pay service tax, on the appellants. The appeals filed against these orders came to be dismissed by the Commissioner (Appeals) and hence the appeals, S/91 and 92/2008. 3. After hearing both sides and considering their submissions, I allow both these appeals, holding that it is not open to the Department to recover service tax from a person in pursuance of a show-cause notice addressed to another person. 4. Appeal No. S/90/2008 is against a demand of service tax of Rs. 4,16,996 under the category 'consulti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppings of consulting engineer's service. 6. After carefully examining the provisions of agreement executed by the appellant and the Chinese company, I note that what was rendered by the foreign company was the service of supervising installation and commissioning of equipments constituting what is called 'Oxygen Plant'. This nature of the service is clearly discernible from clause (4) in Chapter I of the text of the agreement as also from the provisions governing payments of consideration for the service. It is not deniable that technical assistance was involved in such supervision of installation and commissioning of the Oxygen Plant. But this per se would not bring the service within the purview of 'consulting engineer's service'. For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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