2013 (10) TMI 1324

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....Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the demand of Service Tax of Rs. 37,205/- along with interest and a penalty of Rs. 74,410/- imposed under Section 78 of the Finance Act, 1994. The demand is confirmed on the ground that the appellant is rendering the services of Architect but not paying S....

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....n of the appellant is that the appellant had not provided any services of architectural consultancy. The appellant was working with some Contractors who are engaged in the activities of executing various government contracts in respect of construction of small dams, roads, culverts, bridges, laying of irrigation pipelines etc., which does not fall in the scope of 'Architectural services'. Hence th....

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....ion 23 of the Architect Act, 1972 and also includes any commercial concern engaged in any manner whether directly or indirectly in rendering services in the field of Architect. 6. The appellant is a registered 'Architect' with the Indian Council of Architecture under the Architects Act, 1972. These facts are not in dispute. The appellant is also associated with the Civil Contractor who are u....