Bhatwadekar and Co. Vs. Commissioner of Central Excise

Bhatwadekar and Co. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 21, 2006

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Citation: sooperkanoon.com/41894
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, Vice-, A T K.K.
Decided On: Feb 21, 2006
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Bhatwadekar and Co.

Respondent

Commissioner of Central Excise

Excerpt

1. the application for waiver of pre-deposit of penalty of rs. 2,000/- arises out of the order of the commissioner of central excise (appeals) who has upheld the penalty imposed upon the applicants herein under sections 76 and 77 on the ground of failure on their part to furnish the prescribed returns and to pay service tax as consulting engineers.2. we have heard both sides. we find that the lower appellate authority has relied upon the judgment of the hon'ble madras high court in the case of v. shanmughavel v. cce chennai in which the high court held that valuers of plant & machinery being professionally qualified engineers have to be regarded as consulting engineers and services rendered by them to be considered as taxable service. the applicants herein provided services of surveyor, loss adjusters and valuers and therefore, prima facie the appellate authority has correctly relied upon the high court's decision cited supra to hold that the applicants are liable to pay tax as consulting engineers and also are, prima facie, liable to penalty. having regard to the facts and circumstances of the case, we direct the applicants to deposit a sum of rs. 500/- (rupees five hundred only) towards penalty within a period of four weeks from today and on such deposit, pre-deposit of balance penalty shall stand waived and recovery thereof stayed pending the appeal. failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice.

Full Judgment

1. The application for waiver of pre-deposit of penalty of Rs. 2,000/- arises out of the order of the Commissioner of Central Excise (Appeals) who has upheld the penalty imposed upon the applicants herein under Sections 76 and 77 on the ground of failure on their part to furnish the prescribed returns and to pay Service Tax as Consulting Engineers.

2. We have heard both sides. We find that the lower Appellate Authority has relied upon the judgment of the Hon'ble Madras High Court in the case of V. Shanmughavel v. CCE Chennai in which the High Court held that valuers of plant & machinery being professionally qualified engineers have to be regarded as Consulting Engineers and services rendered by them to be considered as Taxable service. The applicants herein provided services of surveyor, loss adjusters and valuers and therefore, prima facie the Appellate Authority has correctly relied upon the High Court's decision cited supra to hold that the applicants are liable to pay tax as Consulting Engineers and also are, prima facie, liable to penalty. Having regard to the facts and circumstances of the case, we direct the applicants to deposit a sum of Rs. 500/- (Rupees Five Hundred only) towards penalty within a period of four weeks from today and on such deposit, pre-deposit of balance penalty shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Bhatwadekar and Co. vs Commissioner of Central Excise Same Subject Service Tax Same Judge J Balasundaram, Vice-, A T K.K.