2020 (1) TMI 379

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....d 78 were set aside by the Commissioner (A). 2. Briefly the facts of the present case are that the appellant was registered under the category of 'Consulting Engineering Services'. During the period 2003 to 2006, they had provided technical support services to civil engineering projects undertaken by the Government agencies such as Rural Panchayath Engineering Department, Irrigation Department and Public Works Department. The appellant had not paid the service tax for the services rendered. The department noticed this lapse and issued a show-cause notice and confirmed the service tax of Rs. 537577/- along with interest and imposed penalty of Rs. 100/- per day under Section 76, Rs. 1000/- as per Section 77 and equivalent penalty under Sec....

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.... or consultancy, therefore, the department has wrongly classified the activity of the appellant under 'Consulting Engineering Services'. He further submitted that the service of Survey and Map Making was taxable with effect from 16.6.2005 and by virtue of the ratio of the decision in the case of Board of Control of Cricket in India vs. Commissioner of Service Tax reported in 2007-TIOL-684-CESTAT-MUM, the appellant's services could not be taxed prior to 16.6.2005. In support of his submissions, he relied upon the following decisions: • Geo Foundations & Structures (P) Ltd. vs. CCE, Cochin: 2009 (15) STR 408 (Tri.-Bang.) • Commissioner of Central Excise and Service Tax, Vadodara vs. Deshpande Patil Consultants: 2016 ....

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....rovided or to be provided to any person, by any other person, other than by an agency under the control of, or authorized by, the Government, in relation to survey and map-making." 6.1 Further, we find that it is not disputed that the appellants during the relevant period were providing technical support service to civil engineering projects undertaken by the Government agencies and therefore, by the definition of taxable service, the activities undertaken by the appellants are excluded from the scope of taxable service of Survey and Map-making. Further, we find that this has also been clarified by the Circular issued by the Board dated 27.7.2005. Further, we have also examined the definition of 'Consulting Engineering Service' and the a....