2016 (11) TMI 196

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....ri Raghavan Ramabadran, Advocate for the Appellant. Shri R. Chandrasekaran, AC (AR), for the Respondent. ORDER Per: D.N. Panda Ld. Counsel Shri Raghavan Ramabadran filed a fresh vakalat causing his appearance. That is taken into consideration. 2. On behalf of the appellant it is submitted that the service provided by them related to the period 01.04.1998 to 30.06.2003. The scope of ....

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....on, installation and commissioning is beyond the coverage of the consulting engineers service since it covers only consultation aspect without physical involvement with the machinery. Ld. Counsel also submitted that CBEC vide Circular No.79/9/2004-ST dated 13.05.2004 has clarified that the scope of service of erection, installation and commissioning is beyond the scope of consulting engineers serv....

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....ate shall be beyond the scope of levy. 6. Revenue relied on page-214 of the appeal folder to place para 7.3 of the appellate order. He says that the appellate authority analysed thoroughly what was the activity carried out by the appellant. 7. Heard both sides and perused the records. 8. The proposition of the ld. Counsel in the preceding paragraphs are verifiable from the SCN itself whic....