2010 (3) TMI 343

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....he Appellant. None, for the Respondent. [Order per: H.N. Devani, J. (Oral)]. - The appellant-revenue has proposed the following question stated to arise out of order dated 1st December 2008 [2009 (14) S.T.R. 190 (Tri.-Ahmd.)] made by the Central Excise & Service Tax Appellate Tribunal (the Tribunal). "Whether CESTAT is right in holding that the Assessee is not liable to service tax under ....

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....ated 27th December 2004 holding that some of the services provided by the assessee fall within the category of 'consulting engineering' and confirmed the demand of service tax of Rs. 3,15,050/- out of the total demand of Rs. 44,39,548/-. The assessee carried the matter in appeal before Commissioner (Appeals), who held that the appellant was not liable to pay service tax in respect of activ....

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....hat the activities pertaining to engineering survey for pipeline, reconnaissance survey, detailed engineering survey and detailed route survey, require engineering skills and technical expertise and as such, would fall squarely within the scope of 'consulting engineering' services. 4. As can be seen from the order of Commissioner (Appeals), Commissioner (Appeals) has referred in detail ....

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.... to in what manner these activities are covered under the category of 'consulting engineer' for the purpose of levy of tax. Commissioner (Appeals) has also recorded that the activities of 'survey of land and preparation of maps' has been proposed to be taxed vide amendment in the Budget 2005 (Bill), and that vide Section 88 of the Finance Bill, Section 65 of the Finance Bill, 1994 ....