2008 (12) TMI 89

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....ical)] - Revenue is challenging in this appeal the conclusion of the Commissioner (Appeals) that respondents are not liable to pay Service Tax in respect of their activities pertaining to Engineering Services for pipe line, Reconnaissance survey. Detailed route survey and detailed engineering survey on the ground that they cannot be considered as "Consulting Engineering Services". 2. Heard both the sides. The learned SDR submits that these activities required engineering skills and technical expertise. Any activity conducted on the basis of engineering knowledge, skill and experience are covered under the scope of Consulting Engineering Services. He relies upon the Circular of the Board dated 18.12.2002 [reported in 2002 (53) RLT M145], ....

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.... 25% manpower, 20% transportation and lodging/boarding, 55% material and labour. The contribution, of this item to main tender is 30%. Considering this statistics, compared to overall tender cost, in this item manpower is 7.5% of project cost, 6% for transportation, lodge/board and 16.5% for labour and material of total tender cost. Cadastral Survey:- The meaning of cadastral is information related to ownership of land. This survey is done after detailed engineering survey. As such, it is not survey but it is work of collection of record related to land from which the proposed pipeline will pass. This information is to be collected from revenue department by help of Patwari, Tehsildar etc. This also covers collection of information for c....

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....ld not be possible to cover them under the activity of 'consulting engineers'. The appellant has further contended that their activities pertaining to engineering survey for pipeline, detailed reconnaissance survey and detailed engineering survey and detailed route survey, do not involved any engineering skill. I also find that the adjudicating authority has also not recorded sufficient findings as to in what manner these activities are covered under the category of 'consulting engineers' for the purpose of levy of service tax. The appellants has further stated that the activity of "survey of land and preparation of maps" has been proposed to be taxed vide amendment in the Budget, 05 (Bill) which indicates that it was not subject to tax ....