SHIPPING CORPORATION OF INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE
LAWS(CE)-2015-8-13
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on August 19,2015

SHIPPING CORPORATION OF INDIA LTD. Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE Respondents




JUDGEMENT

M.V.RAVINDRAN, MEMBER (J) - (1.)THIS appeal is directed against Order -in -Appeal No. SB/82/LTU/MUM/2010 dated 31/05/2010 passed by the Commissioner of Central Excise (Appeals), LTU, Mumbai.
(2.)The relevant facts that arise for consideration are that the appellant herein has rendered the services of finalising acquirement of ship for Union Territory of Lakshadweep and also overseeing the activity of procurement, monitoring other agencies for progress of construction of vessels, conducting shop trials for main engine and to supervise model test at Danish Maritime Institute. For the services rendered the appellant charged the Union Territory of Lakshadweep which according to the Revenue authorities is liable for tax under 'Consulting Engineer's Service'. The appellant contested the show cause notice on limitation as well as on merits. After following due process of law, the adjudicating authority confirmed the demand raised with interest and also imposed penalties. On an appeal, the first appellate authority also concurred with the view of the adjudicating authority and rejected the appeal.
(3.)LEARNED counsel would draw out attention to the facts of the cases. He would submit that the period involved in the case is from 26/02/1999 to 26/01/2004 during which period, it is his submission, that the appellant helped the union territory of Lakshadweep to procure the vessel for movement of men and material between Lakshadweep and main land. It is his submission that the appellant is a company incorporated under the Companies Act and cannot be considered as a 'consulting engineer' as per the definition under Section 65(31) of the Finance Act, 1994 during the relevant period. He would submit that the issue is now squarely covered by the decision of the Hon'ble High Court of Delhi in the case of Commissioner of Central Excise and Service Tax v. Simplex Infrastructure and Foundry Works : 2014 (34) STR 191 and judgment of the Hon'ble High Court of Karnataka in the case of Commissioner of Service Tax v. Turbotech Precision Engineering Pvt. Ltd. : 2010 (18) STR 545 wherein the definition of 'consulting engineer', as it stood during the relevant period and post its amendment, were considered and a view was taken in favour of the appellant.
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