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TMI Blog2008 (11) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... explaining the nature of service - a blind statement that certain amount was collected as consultative fees, is not sufficient - in absence of grounds for invoking extended period, impugned order setting aside demand on imitation is correct - E/3271/2004 - A/2489-2490/2008-WZB/AHD - Dated:- 25-11-2008 - Ms Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Sameer Chitkara, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The Revenue is in appeal against this order. 2. Heard both the sides. The Ld. DR on behalf of the Revenue submitted that the contention of the respondents that they were not an engineering firm and they were only providing services to the customers when a request was made for electricity evaluation and verifying the power usage of electrical installation is not correct. He submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineering firm provides a service it should be provided by professionally qualified engineers. He also submits that by not submitting the returns and intimating the Department about such services being provided by them on the request of customers, the suppression has been rightly invoked. 3. On the other hand Ld. Advocate on behalf of the respondents submits that the service was provided by sem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Department has not fulfilled the basic requirement of the law that show cause notice should explain how and why the assessee is liable to pay. Further he also pointed out that Section 73 of Finance Act, 1994 was not invoked in the show cause notice and suppression was also not specifically invoked. He submitted that there are sever: decisions of the Tribunal wherein it has been held that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed study of nature of service, qualification of service provider etc., it may not be appropriate to arrive at a conclusion as to whether services provided by the respondents amounted to consulting engineering services or not during the period under dispute. However, as held by Commissioner (Appeals), in the absence of invocation of Section 73 of the Finance Act, 1994 and also in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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