TaxTMI 
TaxTMI 
2016 (1) TMI 207
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....ommissioner (AR) And Mr. G. Shivadass, Advocate For the Respondent : V. Lakshmikumaran & V. Sridharan ORDER Per : ASHOK K ARYA Both the parties have been heard. 2. The matter concerns with the demand of service tax on the "Consulting Engineer" services provided to Thanirbavi for erection, procurement and construction of a 220 MW Barge Mounted Power Plant (BMPP) at Thanirbavi. For the entire t....
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....r facts and the services in question are not liable to service tax when the service of "works contract" was not in existence. 4. The learned DR, Mr. Ajay Saxena appearing for the appellant viz., Commissioner of Central Excise, Mangalore argues that the services in question are covered under the category of "Consulting Engineer" service and are liable to Service Tax as such. He referred to the CBE....
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....2.2002 thus stands modified by the Circular dated 13.5.2004 to above extent. Making his plea based on this further clarification dated 13.5.2004, learned advocate for the respondent says that the services in question are not chargeable to service tax at all during the relevant period; they are chargeable to Service Tax only after 1.6.2007, when the service of "works contract" came into existence. ....