S. MARUTHAPPAN Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS application is for waiver of predeposit and stay of recovery in respect of an amount of Service Tax of Rs. 4,650/ - demanded by the lower authorities. The applicant (appellant), who is aged 81 years, is not present, nor represented. However, his request in writing for dispensing with his presence is on record. He has asked for a decision on merits in his absence. Accordingly, I take up the matter.

(2.) AFTER examining the records, considering the grounds of the appeal and hearing learned SDR, I am of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with predeposit, I take up the appeal itself.

(3.) THE challenge in this appeal is against a demand of Service Tax on an amount received by the appellant from M/s. Nagammal Mills Ltd., Nagercoil during the period April, 2000 to March, 2005. The lower authorities found that the said amount was received by the appellant for rendering service of 'Consulting Engineer' to the company. According to the appellant, he stands outside the ambit of the definition of "Consulting Engineer" under Section 65(13) of the Finance Act, 1994. He is only a diploma -holder. His relationship with the company during the above period was in the nature of employment. He was not a service provider to the company. According to him, an individual holding degree/diploma in any branch of engineering and employed in a company or a firm is excluded from the purview of "Consulting Engineer" as defined under Section 65(13) of the Finance Act, 1994. Therefore, he questions the demand of Service Tax.