Shriram Holographics Vs. Cce

Shriram Holographics vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 18, 2007

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Citation: sooperkanoon.com/44625
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: N T C.N.B., P Das
Decided On: Jan 18, 2007
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

Shriram Holographics

Respondent

Cce

Legal References

Reported In: (2007)9STJ70CESTATNew(Delhi)

Excerpt

1. the stay application is in relation to service tax demand of rs. 2 lakhs and penalty imposed under the impugned order. the demand is for the period 30^th june, 2001 to 16^th august, 2003. the contention of the appellant is that, during the relevant period, the levy service tax on consulting engineer service was limited to qualified engineers or engineering from only. it is being pointed out that the appellant is a manufacturing company and is not an engineering company and the levy is not attracted at all. reliance is being placed on the decision of this tribunal in final order no. 282-83/06-st dated 03/07/06 in the case of shakumbari sugar & allied ind. ltd. v. cce meerut-i & vice-versa, wherein this tribunal accepted the appellant's contention that levy during the relevant period is limits to professionally qualified engineer or engineering firm and not to other firms which incidentally provided engineering consultancy.2. we find merit in the appellant's contention. the requirement for pre-deposit is waived and recovery stayed till disposal of the appeal.

Full Judgment

1. The stay application is in relation to service tax demand of Rs. 2 lakhs and penalty imposed under the impugned order. The demand is for the period 30^th June, 2001 to 16^th August, 2003. The contention of the appellant is that, during the relevant period, the levy service tax on consulting engineer service was limited to qualified engineers or engineering from only. It is being pointed out that the appellant is a manufacturing company and is not an engineering company and the levy is not attracted at all. Reliance is being placed on the decision of this Tribunal in final order No. 282-83/06-ST dated 03/07/06 in the case of Shakumbari Sugar & Allied Ind. Ltd. v. CCE Meerut-I & vice-versa, wherein this Tribunal accepted the appellant's contention that levy during the relevant period is limits to professionally qualified Engineer or Engineering Firm and not to other firms which incidentally provided engineering consultancy.

2. We find merit in the appellant's contention. The requirement for pre-deposit is waived and recovery stayed till disposal of the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Shriram Holographics vs Cce Same Subject Service Tax Same Judge N T C.N.B., P Das