2006 (8) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d as Consultant to M/s.Attappady Hills Area Development Society for the execution of their project namely, Attappady Wasteland Comprehensive Environmental Conservation Project in Attappady block of Palakkad District. It is an ECO Restoration Project implemented with the assistance of Overseas Economic Corporation Fund (Japan) and extended loan has been provided for execution of this project. For t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... contended that their activity does not come within the definition of consulting engineering services or as a service provider. Based on the allegation of the show cause notice, the Assistant Commissioner confirmed the demand which has been challenged before the Commissioner Appeals).The Commissioner (Appeals) has accepted the plea of the assessee that the works undertaken by the assessee do not c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he ambit of service tax He contested the grounds raised by the Revenue. 2.On a careful consideration of the submissions made by both sides we notice that the assessee has not carried out any activity of providing consulting engineering services to bring under the service tax net. The appellants were carrying out ECO conservation works to preserve the wasteland and bringing them into use, especi....