2013 (8) TMI 903

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....rect Taxation, for the Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the order passed by the Commissioner (Appeals) whereby a demand of Service Tax is confirmed on the ground that the appellant had provided Consulting Engineer Service as provided under Section 65(31) of the Finance Act, 1994. ....

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....nd submitted that the appellant has provided Consulting Engineer Service in the fields of civil, mechanical, electrical, instrumentation and IT to their clients. Therefore, it cannot be said that appellant had not provided any taxable service covered under Consulting Engineer Service. Hence the demand is rightly made. 5. We find that the demand is confirmed as provider of Consulting Engine....

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....ourt that the service rendered by the Company had not been included under the definition of consulting engineer prior to 2006 as it stood under Section 65(31). As a matter of fact, this Court has decided the said point in CEA 12/2007 on 1st April, 2010 stating that prior to the Amendment Act, 2006, the Companies were not included under the definition of Consulting Engineer. When we have taken such....