2011 (8) TMI 910

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....P.C. Jain, Advocate, for the Respondent. [Order per : Mathew John, Member (T)]. - The Respondent is engaged in the business of Commissioning and Installation and is paying service tax. While conducting scrutiny of records of M/s. Indian Smelting and Refining Company, Mumbai it was noticed that that company had paid an amount of Rs. 17,00,000/- to the Respondent towards Fabrication Drawings o....

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....d Refining Company for a consideration. Commissioner (Appeal) held the view that sale of such engineering drawing will not amount to providing service as a Consulting Engineer within the definition of such activity in Finance Act, 1994. He relied on the decision of the Tribunal in the case of Kirloskar Electric Co. Ltd v. CCE - 2007 (6) S.T.R. 173 (Tri. - Bang). So the Commissioner (Appeal) set as....

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.... particulars of item charged as "Fabrication Drawings of Machines as per order dated 16-12-99 and order of acceptance Ref. GEL-149/ISRCL03-99". He points out that the words "Fabrication Drawings" has been misconstrued by Revenue as "Fabrication of Drawing" which is not warranted. He says that the goods were actually Drawings for Fabrication. 5. We have considered arguments on both sides. T....