2015 (7) TMI 711

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.... services, to its clients, so as to make him liable to pay the Service Tax. 3. It is seen that a Show Cause Notice dated 19-10-2004 was issued to the appellant proposing recovery of service tax of Rs. 1,38,020/- on the alleged architect services rendered by him during the period April, 1999 to March, 2003 along with the proposal to confirm interest and to impose penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 4. On adjudication, the Deputy Commissioner of Central Excise, Bhopal vide his order-in-original dated 9-1-2007, dropped the proceedings against the appellants and vacated the show cause notice by holding that the appellant is not covered under the definition of architect services, inasmuch as he has no....

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....cord of court proceeding before the Hon'ble Court of Xth Civil Judge Class-II in the Hon'ble Court of District Judge, Bhopal (MP) it was revealed that Designing Cell (Proprietary concern) is not the concern which is engaged in the activity of architect in valid form. In this suit before the court plaintiff (Chairman, Indian Institute of Architect) had declared that :- -        M/s. Designing Cell is a proprietary concern fraudulently purporting and portraying to be an "Architectural Consultancy Firm" or Architect". -        Respondent No. 3 (i.e. M/s. Designing Cell) has promised to undertake the scope of the work for which neither he is educationally qualified nor ....

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....ence to provide their service as architect. Any effort made on their part was stopped by the Indian Institute of Architects, MP Chapter, Bhopal. MP Housing Board also cancelled the order placed by them due to lack of professional clarifications. 6. On the other hand Commissioner (Appeals) has observed that inasmuch as it was M/s. Designing Cell, which was a separate commercial concern, who was providing the services, the fact whether the same was entered in the register of architects or not, is of no avail. Accordingly, he confirmed that demand. 7. We do not agree with the above reasoning of Commissioner (Appeals). As is seen from the definition of Architect, the same refers to "any person" whose name is entered in the regis....