2011 (4) TMI 915

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....ted 13.08.2009 in appeal no. ST/124/07 filed by M/s M.S.Discom Ltd. (Maharashtra State Electricity Distribution Co. Ltd.) Paragraphs 3 & 4 of the remand order are reproduced below:     "3. Learned Counsel for the appellant has submitted, at the outset, that the lower appellate authority exceeded its jurisdiction by remanding the case to the original authority. The learned DR has not seriously contested this submission. Both sides have referred to the Hon'ble Supreme Court's decision in MIL India Ltd. vs. CCE, Noida 2007 (210) ELT 188(SC), wherein their Lordships considered the amendment brought to section 35A of then Central Excise Act by the Finance Act, 2001, which came into force on 11.05.2001, and held that the power of ....

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....any amount collected from the consumers of electricity during the period of dispute. The learned DR has opposed this plea with reference to the definition of "consulting engineers service" given under section 65(31) of the Finance Act, 1994. We have perused the definition and we find that, according to this definition, a consulting engineer means any professionally qualified engineer or an engineering firm, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. Under section 65(105)(g), "taxable service" means any service provided or to be provided to any person by a consulting engineer in relation to advice, consultancy or technical assista....

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....ation. Even otherwise, the ownership of the property has no bearing on the question whether the appellant was rendering a taxable service as "consulting engineers", to the consumers of electricity. In the result, we have got to allow this appeal by way of remand to the Commissioner(Appeals). Accordingly, after setting aside the impugned order, we direct the learned Commissioner(Appeals) to quantify himself the service tax leviable from the appellant in respect of the supervision charges collected by them from the consumers of electricity during the period of dispute as also to reconsider and decide upon the question whether any penalty is imposable on the assessee and, if so, to what extent. Needless to say that the assessee should be given....