2023 (6) TMI 697

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....(JUDICIAL) Shri Amal Dave, Advocate appeared for the Appellant Shri Tara Prakash, Deputy Commissioner (Authorized Representative) for the Respondent ORDER The present appeal has been filed by the appellants on the ground of limitation as well as on the ground of merits. The department has issued show cause notice demanding duty for the relevant period 2005-06 to 2009-10 under Consultin....

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....ce" as has been taken note of in the matter of CCE & ST Ahmedabad-III vs Hitachi Home and Life Solution India Limited as reported in 2016 (46) STR 668 (Tribunal- Ahmedabad) relied upon for his purpose by the Learned Advocate. On the point of sequel demand not being appropriate when contract was already in knowledge of the department, he seeks to place reliance on Nizam Sugar Factory 2008 (9) STR 3....

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.... classifying the same under Consulting Engineer Service. This seems to be inconsistent view of the department itself and cannot be attributed as intent to evade on the part of the assessee. Even otherwise on merits, we concur with the view as propounded by the learned Advocate that technical knowhow service provided did not make the service "Consulting Engineering Service". Same was also covered b....