2007 (10) TMI 138

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....an, Member (T)]. - This appeal has been filed against Order-in-appeal No. 65/2006-S.T., dated 22-3-2006 passed by the Com missioner of Central Excise & Appeals, Cochin. 2. The appellant is an electrical contractor undertaking electrical works such as wiring, rewiring and maintenance of electrical systems. The appellant also supplies electrical materials such as cables, switches, switch boards, ....

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..... 3. Shri Varadarajan learned advocate appeared on behalf of the appellants and Shri K.S. Reddy, learned JDR appeared for the Revenue. 4. We have heard both sides. The learned advocate referred to the various provisions of the Finance Act 1974 relating to consulting engineer and as well as erection, commissioning and installation services and made the point that during the relevant period, a....

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....pellants are also part of the contract work undertaken by them. Even if they had engaged qualified engineers from outside and sub-contracted the same, ,they would be liable to pay the service tax as a consulting engineer. Before slapping any demand on a person in respect of services rendered as consulting engineer, it should be done only on condition that the person who renders such service is fou....

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....ovided it is seen that the services actually relate to erection of 11 KV Transformer. The appellant has stated that commissioning and installation is normally done by Kerala State Electricity Board. What the appellant had undertaken is only the erection of the transformer which was done on 17-1-04. The erection services became taxable only with effect from 10-9- 2004. Our attention was invited to ....