COMMISSIONER OF CENTRAL EXCISE Vs. AGNICE FIRE PROTECTION

JUDGEMENT

(1.) THE Revenue have filed this appeal challenging the order of the Commissioner (Appeals) dated 18.06.2003.

(2.) THE respondent, Agnice Fire Protection Ltd., were found rendering services as "Consultant Engineering" during the period July, '97 to June 2000. The show -cause notice issued to them on 18.10.2001 refers to the following activities as admitted by the appellants for categorizing them as "consulting engineer" :

(3.) COMMISSIONER (Appeals) however set aside the O -in -O, on the ground that only after Finance Bill 2003, erection and commissioning charges becomes liable to service tax. He observed as under: