2008 (9) TMI 43

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..... for the Appellant. Shri Sameer Chitkara, for the Respondent. [Order per: Mrs. Archana Wadhwa, Member (Judicial)] - The appellants are engaged in the manufacture of machinery, for processing of Tea falling under heading 8419.10 of CETA, 1985. The same being used in dimensions and being heavy, were cleared by the appellant in an un-assembled condition on payment of duty on a single day, but in di .....

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..... p; It is not disputed that they are also engaged in the supervision of erection and commissioning of machinery manufactured by them. Erection and commissioning of a machine is a separate category of taxable service and is not covered by the category of Consulting Engineers and adjudicating authority has already given the benefit to the appellant in this regard. However, the dispute does not pertai .....

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..... category of supervision of commissioning and initial operations. Thus, they fulfill all essential ingredients of Consulting Engineers. Therefore, the services provided by the appellants of supervision of installation, commissioning and erection fall within the scope and ambit of Consulting Engineering Services as defined under Section 65 of Finance Act, 1994." 3. After hearing both sides, we find .....

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..... in as much as technical services covers services in areas of advice, consultancy and technical assistance and not other additional services. 4. Apart from the above, we find that the present show cause notice stand issued on 14.10.02 for the period 20.08.97 to 05.11.01, thus invoking longer period of limitation. It is seen that prior to present show cause notice, appellants were issued another sh .....

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..... se also, it cannot be said that Revenue was not aware of such activities of the appellant, when the appellant was a registered unit with the Central Excise department and clearing the goods on payment of duty. 5. In view of the above, we set aside the impugned order and allow both the appeals with consequential relief to the appellants. (Dictated & Pronounced in Court)
Case laws, Decisions, .....

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