2014 (10) TMI 26

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.... (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. PII/BKS/151/2006, dated 10-5-2006 passed by Commissioner of Central Excise (Appeals), Pune. 2. None appeared for the appellant. The appellant M/s. Ghatge Patil Industries Ltd. is engaged in the manufacture of excisable goods and registered with the Central Excise Department. During the scrutiny of records f....

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....emanding service tax of Rs. 1,75,000/- along with interest thereon and also proposing to impose penalties. The notice was adjudicated upon and the service tax demand was confirmed by classifying the service rendered by the appellant under the category of "Consulting Engineers Service". Interest on the demand was also confirmed and penalty was imposed on the appellant under the provisions of Sectio....

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.... the services were rendered by a Engineer or Engineering firm and the legal provisions were amended vide Finance Act, 2006 wherein such services rendered by "any body corporate or any other firm" was also brought within the purview of the service tax. Since the appellant is a body corporate, prior to 18-5-2006 there is no liability on the appellant to discharge service tax even if it is held that ....

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....3) S.T.R. 406 (Commr. Appl.). 5. We have carefully considered the submissions made by the authorised representative for the Revenue and also the grounds urged in the appeal memorandum. 5.1 As per the Section 65(31) of the Finance Act, 1994 "Consulting Engineer" means "any professionally qualified engineer or an engineering firm who either directly or indirectly, renders any advice, con....