2015 (12) TMI 163

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....ce Tax<br>Mr. Justice G. Raghuram, President And Mr. R. K. Singh, Member (Technical) For the Petitioner : Sh. Gurjeet Singh, C.A. & Sh. Gaurav Mittal, Advocate For the Respondent : Sh. Amresh Jain, DR ORDER Per: R. K. Singh: Appeal has been filed by the assessee against order-in-original dated 30.06.2008 in terms of which service tax demand of Rs. 24,33,475/- for the normal period w....

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....k the supervision of the construction works. The assessee collected supervision charges from the respective departments for the service rendered but did not pay any service tax thereon, although, the Commissioner held, it was liable to pay service tax on such supervision charges under Consulting Engineer Service. 3. The assessee has contended that it was receiving payment towards supervision wh....

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....rk of construction to ensure that the construction was in accordance with the design. Thus, it clearly rendered consultancy or technical assistance by way of formulating designs and so clearly fell within the scope of advice, consultancy or technical assistance in the field of civil engineering which is a discipline of engineering. However, we find that Delhi High Court in the case of CCE Service ....

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....it is clear that a body corporate was outside the scope of definition of consulting engineer prior to 01.05.2006. In the light of the said judgment, the demand pertaining to the period prior to 01.05.2006 is obviously not sustainable. We find that the normal period of one year covered the period from 01.04.2006 onwards for which the demand has been confirmed by the adjudicating authority. As state....