2007 (2) TMI 218

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....K. Das for the Respondent. ORDER 1. The appellant carried his grievance to this forum praying that erection, commissioning and installation shall not be liable to Service Tax under the Heading of 'Engineering Consulting Service' for consideration of Rs. 2,33,000 received from M/s. Mecon India Ltd. as a sub-contractor for the sub-contract awarded by M/s. Mecon India Ltd. for construction of 1....

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....td. 2005 (187) ELT 193/1 STT 218 (Mum.-CESTAT) that charges for erection, installation and commissioning, are not embraced by the category of service called "Consulting Engineer Service" for the period prior to July, 2003, for which the appellant should not be levied service tax on the consideration of Rs. 2,33,000 received by it from M/s. Mecon India Ltd. It was also his submission that M/s. Meco....

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....No. 23/97-ST, dated 2-7-1997 and also relied on the case of Tata Consultancy Services v. Union of India 2001 (130) ELT 726/2007 6 STT 258 (Kar.) disposed of by the Hon'ble Karnataka High Court on 20-4-2001 and also cited CBEC's Circular No. 79/9/2004-ST, dated 13-5-2004 which was issued subsequent to the assessment of the appellant and pleaded that authorities below were just and proper to levy ta....