2017 (6) TMI 863

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....cate for the Applicant(s) Shri Atul Handa, A.R. for the Respondent(s) ORDER  Service tax demand has been confirmed against the applicant under the category of Manpower Recruitment and Supply Agency Service and Erection, Commissioning and Installation service, along with interest and various penalties have also been imposed. 2.   The facts of the case are that the applica....

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....echanism.  With regard to Commissioning and Installation of plant and machinery, the Revenue sought to demand service tax under the category of 'Erection, Commissioning and Installation Services', on the ground that the supplier is a part of the Erection, Commissioning and Installation Agency service and therefore, proceedings were initiated against the applicant to demand service tax.  ....

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....npower Recruitment and Supply Agency.  Prima-facie, we are of the view that demand of service tax under Manpower Recruitment and Supply Agency Service is not sustainable against the applicant.  Accordingly, waiver of pre-deposit on account of demand under Manpower Recruitment and Supply Agency Service is granted. 5.   We further find that the demand has been confirmed agains....

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....on of erection, commissioning, trouble shooting, etc. All these activities come within the scope of activity of Consulting Engineers as clarified by the Board. It has also been held by the Tribunal in the case of Transweigh (India) Ltd. v. CCE, Mumbai - 2006 (3) S.T.R. 281(Tri.-Mumbai) = 2004 (170) E.L.T. 527 (Tri.) that the appellants' contention that to attract the levy of Service Tax under the ....