2010 (6) TMI 159

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....ent for the Respondent: Shri M. M. Ravi Rajendran, DR CORAM: Hon'ble Shri M. V. Ravindran, Member (Judicial) and Hon'ble Shri P. Karthikeyan, Member (Technical) PER: P. KARTHIKEYAN The impugned order sustained demand of service tax under the category of 'Consulting Engineer' service rendered by the appellants during the period 2003-04 to 2005-06. It was found that the appellants had incur....

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....d map making' came under service tax net with effect from 16.6.2005. Therefore, the impugned demand for the period 2003-04 to 2005-06 under the category of 'Consulting Engineer' service was not sustainable. He also submits that the definition of 'Survey and Map-making service' under Section 65 (105 (zzzc) reads thus: "Service provided or to be provided to any person, by any other person, other ....

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....ssifiable under 'Survey and Map-making Services'. We find considerable force in the plea of the appellants that by virtue of definition of SMS in the Act, the impugned activities carried out by the appellants for the Government department were not exigible under that entry. The impugned order held that the appellants had rendered 'Consulting Engineer' service. We find that, prima facie, this findi....