PUNJAB ENGINEERING COLLEGE Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) BARE perusal of the review order shows that the Appellant is an engineering college providing technical assistance to the needy in respect of technical aspects by its engineering faculty. Learned Commissioner has depicted the meaning of scientific or technical consultancy and consulting engineering services in para 14(viii) and para 6 of the impugned order. Meaning of the former expression shows that an institution providing scientific or technical advice or such assistance shall come within the purview of scientific or technical consultancy. Similarly the meaning of the expression "Engineering Consultancy" brings to its fold engineering services provided by a commercial establishment engaged as engineering firm. Well defined meaning given by the law does not bring the present technical institute to be engineering consultant. Nowhere the order demonstrates factual evidence suggesting that the Appellant's institute was an engineering consultant to provide engineering consultancy service. Service tax being levied on the value of economic services which are commercially feasible and are consumed by the recipient with a clear object to pay for the commercial services, the present institute not serving such purpose, cannot be brought to fold of taxation in disguise. We are therefore unable to uphold the review order but set aside the same. Consequently, the appeal is allowed.