2007 (6) TMI 40

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....6-ST dated 17-11-2006 by which demand for Service tax has been confirmed on the appellant company which is a Government of Kerala undertaking. The appellants were undertaking various turnkey projects for the design and engineering, manufacture, fabrication, testing, erection and commissioning and had collected "Annual Maintenance Contract charges". The Revenue has proceeded to categorize these wor....

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....one into great detail by the Tribunal in the case of Daelim Industrial Co. Ltd. v. CCE, Vadodara - 2006 (3) S.T.R. 124 (T) = 2003 (155) E.L.T 457 (Tri.-Del.) wherein it has been explicitly held that work contract is not liable to Service tax under the heading of "Consulting Engineer". The Counsel referred to the identical terms of contract as in the present case and submits that the entire Tribuna....