2008 (3) TMI 58

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....Order-in Appeal No. 67/03 (M-II) dated 18-6-03 of the Commissioner of Central Excise (Appeals) vacating a demand of service tax to the tune of Rs. 25,756/- and interest thereon from M/s. Agnice Fire Protection Limited, Chennai and imposing penalty on them. The demand was made by the original authority on the basis that the respondents had rendered engineering consultancy during July 97 to June 200....

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....ngineer Services. 2. I have considered the case records and the submissions made by both sides. It is not in dispute that the respondent designed and manufactured fire-fighting equipments and installed the same at the premises of their customers. As the equipments are designed and manufactured by the respondents, no Engineering Consultancy is involved in such manufacture. As regards the remaini....

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....03 dated 20th June 2003 [2003 (155) E.L.T. T7], issued from File No. B-3/7/2003-TRU, it was clarified that charges for erection of plant would not be covered under the Commissioning and Installation services. In the light of above conflicting views, several representations have been received in the Board for clarification as to whether: • the charges for erection would be covered under Ser....