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2018 (6) TMI 1427
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....s after filtering out unnecessary details are that a show case notice dated 23.04.2007 was issued alleging that the appellant's activity of providing various government agencies in relation to 'Biomass availability studies' falls under the category of either 'Consulting Engineer or 'Management Consultant' services, hence they are liable to pay service tax on the amounts so received and proposed for interest on tax liability and also for imposing penalty. The notice proposed to demand Service Tax and Education Cess of Rs. 12,42,919/- for the period from October 2001 to March 2006. The adjudicating authority confirmed the demand under proviso to Section 73(1), interest under section 75, imposed penalties @ Rs. 100/- pe....
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....ch contains details of the project such as location details and promoters sought of project names findings of profitability etc., as regards study under taken for Karnataka Renewable Energy Development Limited and Kerala State Electricity Board, it is her submission, that they are in respect of the consumption of electricity in particular area and are in connection with the engineering It is her further submission that first appellate authority has erred in holding that the activities under taken by the respondent assessee as Biomass study only. It is her submission that the Show Cause Notice does allege that if the activities under taken by the appellant if not covered under consulting engineering services it will be covered under manageme....
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....Biomass study as under taken by the respondent assessee is only collection of primary data from government departments and provide to the agencies. He would submits that work order issue by Karnataka Renewable Energy Development Limited and Maharastra Energy Development Agency is only in respect of Biomass study and to report a factual position as to demands for electricity and availability of energy resources. He relies upon the decision of Tribunal in the case of United Telecoms Ltd, 2011-TIOL-56-CESTAT-BANG for the proposition that the Show Cause Notice has to have specific allegation as to under which category the services rendered by assessee would fall. It is his submission that in this case of United Telecoms Limited 2011-TIOL-56-CES....
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....nataka State Electricity Board is also on similar lines. On the back ground of such factual matrix we find that the first appellate authority was correct in coming conclusion that there is no liability on respondent. The findings of the first appellate or with detail reasoning, which are reproduced. "The observations of the original adjudicating authority in this regard, in my view are made only to defend the action of the beleaguered department. The findings, instead to helping the cause of the department, thoroughly make bare the chinks in the department's case. At the time of issue of show cause notice, if the Department itself was not sure as to the classification under which the services were liable for Service Tax, it would only be....
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....ield of engineering. To name a few mechanical, electrical, electronics, chemical are some of the branches in the field of engineering. The lower adjudicating authority after going through the records of the case, had finally come to the conclusion that o the whole the service is classifiable under the broad canvass of Engineering. It is observed by him in para 19 of his order, while arriving at such a decision, which reads as follows "the work does not merely consist of collection of primary as well as secondary data from various government Department and private agencies. It also involves analysis of the said data assessment of energy potential and forecast of possible socio economics impact of using biomass for energy generation, methodol....