TaxTMI 
TaxTMI 
2011 (7) TMI 497
X X X X Extracts X X X X
X X X X Extracts X X X X
....and P S Joshi, Adv. Per: Ashok Jindal: Two appeals have been filed by the Revenue against the impugned order PII/BKS/315/2004 dated 23.07.2004. The respondent has also filed a Cross Objection in Appeal no. ST/17/2005. 2. The learned SDR submitted that the department has inadvertently filed two appeals against the same impugned order, therefore, the appeal no. ST/16/2005 may be dismissed as with....
X X X X Extracts X X X X
X X X X Extracts X X X X
....efore the Commissioner (Appeals) who set aside the adjudication order and allowed the appeal of the respondent. Aggrieved by the same the Revenue is in appeal. 6. The learned SDR submitted that as the respondent had acted as Consulting Engineer, it was the duty of the respondent to take a registration under Service Tax, to pay Service tax, to file returns which they have failed to do so. Therefor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oviding the Services of material testing such as Non-destructive tests and have their office at Pune. They have provided services to M/s Jsons Foundry (P) Ltd. in SAngli. A part of their test includes passing of X-ray or Gamma Ray through the material on a film and this test was done in Sangli to avoid movement of material. The film was later developed and reports made in their Pune office. The se....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... I find that the activity undertaken by the appellants is actually photography of the specified material and submission of their interpretation based on the photograph. Their service therefore cannot be treated to be covered under the Consulting Engineering Services. Further, I find that the appellants are registered with the Directorate of Industries as a SSI unit in Pune, having their office in....