COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE, NO. 16, S.P. COMPLEX, LALBAGH ROAD, BANGALORE - 560027 Vs. M/S. WATERS INDIA PVT. LTD., PLOT NO. 36-A, II PHASE PEENYA INDUSTRIAL AREA, BANGALORE - 560058

JUDGEMENT

(1.) THE revenue has preferred this appeal challenging the order passed by the Tribunal, which has held that the activity of training to persons to utilize the complicated and sophisticated machine system cannot be considered as Consulting Engineer Services and therefore, service tax cannot be levied.

(2.) THE case of the assessee is that they did not undertake any advice, consultancy or technical assistance in any manner in one or more disciplines of engineering. That the alleged training activity is neither in the area of structural engineering works nor pertained to Civil/Mechanical/Electrical Engineering Works/Construction. Management nor it is rendered in the capacity of Consulting Engineer. Hence, mere providing training to persons for proper usage of complicated and sophisticated machine system cannot be considered as "Consulting Engineer Services". The Assessing Authority was of the view that the type; of service rendered by the assessee cannot be construed as commercial training and coaching service. The training conducted by the assessee being in the field of engineering and being in the nature of technical advice and technical assistance, the same is covered within the ambit of taxable service viz., consulting engineer service and therefore, he levied the service tax. The said order was confirmed in appeal by the Appellate Authority. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. The Tribunal relying on its various judgments stated in its order held that the services rendered by the assessee do not constitute services of consulting engineer and therefore, they ore not liable to pay service tax. He accordingly, set aside the order of the Original Authority as well as the Appellate Authority. Aggrieved by the same, the revenue is in appeal.

(3.) THIS appeal is filed under Section 35G(2) of the Central Excise Act, 1944. As it is clear from the wordings of the said section that the case falls within the meaning of an order among other things as to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment", which the Apex Court alone has exclusive jurisdiction to go into the said question.