2014 (10) TMI 690

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....mar Iyer, Superintendent (AR) ORDER Per: S S Kang: 1. Heard both sides. 2. Appellant filed appeal against the order of the Commissioner (Appeals) whereby the Commissioner (Appeals) upheld the demands of service tax in respect of activities undertaken by the appellant as mentioned in para 8.8 and 8.9 of the impugned order. For ready reference, the same is reproduced below:     "....

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..... It is settled law that the authorities issuing notification etc are the best person to issue clarification so as to the scope of the terms used in legislation. Therefore I hold that the activity in so far as Upper Beda Project Sanawad (Bhikangaon) Madhya Pradesh is concerned is falling under "Consulting Engineer Services" and accordingly liable to service tax.     Though survey b....

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.... respect of service provided on or after 16.06.2005, which the appellant should quantity to the satisfaction of the officer and liable to pay." 3. The contention of the appellant is that the appellant had undertaken the activity of construction of dams and canals and survey has been undertaken for construction and this service is not provided to anybody. Hence the demand is not sustainable. 4. D....