TaxTMI 
TaxTMI 
2008 (9) TMI 81
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....ith M/s. Mitsubishi Heavy Industries Ltd. for providing supervisory and field engineering services. According to this agreement, the appellants were required to provide supervisory and field engineering services at the site of TISCO (Jamshedpur) at the request of M/s. Mitsubishi Heavy Industries Ltd. (referred to as "the buyer"). The appellants (referred to as "the seller") were required to render the following services to the buyer or their representatives, employees or sub- contractors :- (i) any technical or engineering services required by the buyer, including but not limited to services in connection with the installation, erection, start-up, commissioning, maintenance or operation of the goods; (ii) any advice for setting up, in....
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....nbsp; 2. It is submitted by the learned consultant for the appellants that they were only executing the work of getting a job done for M/s. Mitsubishi Heavy Industries Ltd. at TISCO's site and therefore the charges received for such work from M/s. Mitsubishi Heavy Industries Ltd. was not exigible to service tax in the category of 'consulting engineer's service'. No service in the nature of consultancy, advice or assistance was involved in the above activity. These submissions have been contested by the learned SDR, who submits that it is clear from the agreement itself that the appellants were required to render to M/s. Mitsubishi Heavy Industries Ltd. services in the nature of technical/engineering services, advice for setting up and in....
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....tes to the APPENDIX reads as under :- "The Buyer shall not pay and the Seller shall not be entitled to receive compensation for any period during the Supervisor or the Field Engineer is unable to render his service to the Buyer due to sickness, accident, injury or the Seller's other reasons and also any time during which the Supervisor or the Field Engineer works so as to perform the Seller's own liabilities or replacement of defective material or services". It is abundantly clear from these provisions that the services to be performed by the appellants under the agreement were to be performed through their supervisors or field engineers and that the consideration for such services was to be received in terms of the length of stay of ....
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.... the period of dispute, is a service in the nature of consultancy, advice or technical assistance rendered by professionally qualified engineers, engineering firm etc. The nature of services rendered by the supervisors/field engineers of the appellants was no different. The demand of service tax is only to be sustained. 4. The learned consultant has claimed that, in case tax liability exists in this case, it ought to be fixed on M/s. Mitsubishi Heavy Industries Ltd., who are said to be the main consultants. In other words, the appellants are to be treated as sub-consultants for TISCO. In the first place, I note that such a plea was not raised before the lower authorities, nor has it been raised in the present appeal. Secondly, the agreem....