2019 (6) TMI 127

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....mmissioner, Service Tax, Division, Jaipur confirming the demand of service tax and for recovery of interest and imposition of penalty, has been dismissed. 2. The Appellant is an engineering college that was established in the year 1963 by the name of Malviya Regional Engineering College, Jaipur. On 26 June, 2002, the said college was given the status of a National Institute of Technology and on 15 August, 2007 it was declared an Institute of National importance. 3. It is stated that on 16 July 2001, a new service by the name of "Scientific and Technical Consultancy" (hereinafter referred to as STC) it was inserted in Section 65(92) of the Finance Act, 1944 (hereinafter referred as the Act) and ever since then the Appellant has been paying....

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....cy fees charged by them during the period from 1.04.2000 to 15.7.2001 which was provided by them vide their letter dated 20.09.2005 showing total collection as Rs. 29,77,282/- (Rs. 29,09,782/- (Consultancy fees) + Rs. 67,500 (NRS fees). 3. And whereas as per Section 69 of the Finance Act, 1994 read with Rule 4 of Service Tax Rules, 1994 every person liable to pay the Service Tax is required to apply for registration to the concerned Superintendent within 30 days from the date on which Service Tax under Section 66 of the Finance Act, 1994 is levied. 4. Whereas it has also been observed that the assessee has neither taken service tax Registration nor paid any service tax on the amount collected under the head of Consultancy fees so collec....

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....ly or indirectly rendered any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. It is for this reason that the Commissioner (Appeals) observed that since the Appellant admitted that it was an engineering institute and has provided consultancy in the field of engineering for the period 1 April 2000 to 15 July, 2001, it was required to deposit the service tax. The Commissioner (Appeals), therefore, upheld the order passed by the Adjudicating Authority. 7. Learned Counsel for the Appellant has submitted that the Commissioner (Appeals) committed an error in referring to the definition of 'CE' as it stood after its amendment in 2006. It is his contention that the definition of 'CE' ....

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....consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organisation, to a client, in one or more disciplines of science or technology." 11. It would also be relevant to reproduce the definition of "Consulting Engineer" that was amended in 2006 and is it as follows: "Consulting Engineer" means any professionally qualified engineer or any body corporate or any other firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to any person in one or more disciplines of engineering." 12. As noticed above, the Appellant is a National Institute of Technology. It star....