VIJAYA CONSULTANTS Vs. COMMISSIONER OF C. EX., GUNTUR

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 05/2004(G)ST, dated 7 -7 -2004 passed by the Commissioner of Customs & Central Excise (Appeals), Guntur.

(2.) THE appellant is a partnership firm consisting of Shri A.V. Narayana Rao, a Diploma holder, Smt. K. Viji an undergraduate, Smt. A. Swarna Kumar, Graduate in Arts and Shri A. Rajasekhar, Mechanical Engineer. Revenue proceeded against the appellant on the ground that the appellant had to discharge Service Tax liability under the category of Consulting Engineer w.e.f. 7 -7 -1997. In the Order -in -Original, no amount has been specified. The appellant appealed to the Commissioner (Appeals), who confirmed the Order -in -Original.

(3.) THE learned Advocate Shri G. Shiva Dass, argued vehemently that the appellant would not come under the category of Consulting Engineer, as Shri A.V. Narayana Rao, one of the Partners, is only a Diploma holder and cannot be considered as a professionally qualified Engineer. He also brought to our notice that no Show Cause Notice has been issued at all. On going through the records of the case, we find that there is no Show Cause Notice at all. On this short ground, we hold that the impugned order is not sustainable. Therefore, we set aside the same and allow the appeal with consequential relief, if any.