2014 (8) TMI 707

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....y invoking the extended period. 2. The facts, briefly stated, are as under: It is alleged that during the period 2002-2003 to 2005-2006 the appellants had collected supervision charges amounting to Rs. 7,79,91,577/- relating to construction of Navodaya Vidyalaya building and that the said amount was liable to service tax under the category of 'Consulting Engineer Service' which the appellants did not pay by indulging in suppression of facts. 3. The appellants have contended that the amount on which service tax has been demanded was received from Navodaya Vidyalaya Samiti for execution of works based on the architectural drawing, specification etc. given by Navodaya Vidyalaya Samiti or their appointed consultants. They contended tha....

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....vice. The definition of Consulting Engineer Service during the relevant period is reproduced below: Consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. As is evident from the foregoing, the appellants cannot be said to have rendered any advice, consultancy or technical assistance to the Navodaya Vidyalaya Samiti in as much as, as per the agreement, the appellants were engaged to execute the works (constructing building for Navodaya Vidyalaya) as per the design and specifications given by Navodaya vidyalaya Samiti, which the appellants did by....

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....eed the Show Cause Notice also merely contains the same para (reproduced above) for this purpose which has simply been reproduced in the impugned order also. It is thus evident that the allegation of suppression of facts with intent to evade service tax is far from having been established. 8. As regards the appellants contention that during the relevant period companies were not included within the scope of the Consulting Engineer, it is seen that there have been several judgments to that effect; some of these judgments are mentioned below: S. No. Particulars 1. Commissioner of Service Tax v. Turbotech Precision Engineering Private Limited, 2010 (18) STR 545 (Kar) 2.   Simplex Infrastructure & foundry Works v. ....