2007 (12) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xamining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants are building contractors. During the period of dispute (2001 to 2003-04), they had undertaken certain works contracts awarded by various clients. Some of these works invol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inance Act, 1994 was invoked, is in the category of "Consulting Engineers' Service". The Commissioner also demanded interest on service tax and also imposed penalties. In the present appeal, the main contention of the appellants is that works contract was not a taxable service during the above period and that it became one only w.e.f. 1-6-2007 after the enactment of the Finance Act, 2007. Prior to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndings of the Commissioner. 3. After considering the submissions, we have to accept the case of the appellants. Section 65(13) of the Finance Act, 1994 defines "Consulting Engineer". Accordingly, "Consulting Engineer" means "any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nical assistance to their clients to enable them to execute such works, the position would have been different. Obviously, the department in the SCN and the Commissioner in the impugned order misconceived a case against the appellants. It is not disputed that the works contract became taxable service for the first time on 1-6-07 only. On these facts, the demand raised on the appellants cannot be j....