TaxTMI 
TaxTMI 
2018 (6) TMI 256
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....in-Original dt. 30.08.2013, the adjudicating authority confirmed the demand and imposed penalty upon the Appellant. The said Order-in-Original was upheld by the Commissioner (Appeals) vide impugned order dt. 06.12.2013. Hence the present appeal by the Appellant. 2. Ld. Counsel Shri M. Raichandani, Ld. Advocate appearing for the Appellant submits that the Appellant concern is a proprietory concern owned by Shri Sahebrao Deoram Pawar who is not a qualified engineer but only Civil Engineering Assistant. The firm is not an Engineering firm rendering Consultancy, Advice or Technical Assistance in any manner to a client in the discipline of Civil Engineering. He submits that the appellant is undertaking survey of the project (Road) and then prep....
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....indirectly, by the assessee would be liable to Service Tax under the head 'Consulting Engineer'." He submits that since the appellant firm has carried out the works of planning, designing and project report in addition to survey, hence the services are of "Consulting Engineer Service". He also relies upon Board Circular No. 49/11/2002-ST dt. 18.12.2002, that the appellant is Civil Engineering Assistant and has also qualified civil engineer, therefore the service rendered by them are covered under the category of "Consulting Engineer Service". He also submits that the Appellant is also liable for penalty and interest. 4. We have heard both sides and perused the records. The definition of Consulting Engineer under the Finance Act, 1994 is ....
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.... we find that the dispute relates to the activities undertaken by the respondent would be classified under the category of "Consulting Engineering Service", as held by the Adjudicating Authority or under "Survey and Map Making Service" chargeable to Service Tax w.e.f. 2005 as claimed by the respondents and accepted by the Commissioner (Appeals). The present appeal relates to for the period 1999-2000 to 2003-2004. 2.1 For the purpose of proper appreciation of the case, the relevant portion of the definition of "Survey and Map Making" reads as under : "survey and map-making" means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and explorat....
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.... consultancy, advice or technical assistance. Quite clearly the activities undertaken by the appellants do not involve any consultancy or advice. These activities would also not be covered under technical assistance as used in the definition of Consulting Engineer's service for these words are used in conjunction with consultancy and advice and, accordingly, the words 'technical assistance' also have to be interpreted in that light. The drawings, reports and data are just documentation of factual information at site and are not in the nature of advice, consultancy or technical assistance. I am, therefore, inclined to agree with the appellants that the services provided by them are not covered under the category of Consulting Engineering Ser....