2005 (7) TMI 7

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....about Rs. 12 lakhs and penalties. The demand is in regard to the appellant's receipts in connection with the construction of a hanger for Air India at Mumbai. The lower authorities have held that appellant's role in the construction of the hanger was that of consulting engineer and attracted levy of service tax under the heading "consulting engineering service". According to the order, appellant i....

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....and annexe building along with their respective attendant facilities complete, as provided for in Annexure" Para 2.1 of the contract is as under :- "2.1 AI hereby agrees to award to IRCON the work of undertaking to get done and complete the Project right through and including Project Completion, and IRCON thereby agrees to get done and complete the said Project right through and including....

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....ent of materials, contractors for construction etc. For all these services, the appellant was to be paid 6% of the cost of the project. The learned Counsel for the appellant points out that it is well settled - Daelim Industrial Company Limited v. CCE, Vadodara - 2003 (155) E.L.T. 457 - that construction contracts cannot be subjected to service tax as engineering consultancy, either in their entir....