2011 (2) TMI 562

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....hri R.J. Nayak, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) thereby the Commissioner (Appeals) held that the activity undertaken by the respondent does not cover under the 'Consulting Engineer service' and the commission collected for liaison activity....

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....tricals Kerala Ltd. v. CCE, Cochin [2008 (9) S.T.R. 285 (Tri. Bang.)] whereby the Tribunal, after relying on the Board's circular, held in favour of the Revenue. During argument, it is also submitted that the CBEC has issued another Circular No. 79/9/2004-S.T., dated 13-5-2004 whereby after consultation with tine Ministry of Law & Justice, it has been clarified that the commissioning or installati....

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....er service'. In this regard, we find that the Board vide circular dt. 13-5-2004 clarified that prior to 1-7-2003, the installation and commissioning are not covered under the category of 'consulting engineer service'. This circular was not brought to the notice of the Tribunal in the case of Transformers & Electricals Kerala Ltd. (supra). In view of the Circular dt. 13-5-2004, we find no merit in ....