RELIANCE INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISEQ

JUDGEMENT

(1.) M /s Indian Petrochemicals Corporation Ltd., (now M/s Reliance Industries Ltd.), Vadodara entered into contract with M/s Haldia Petrochemicals Ltd., (hereinafter referred to as M/s HPL) to provide the services for successful completion of pre -commissioning, commissioning operation and maintenance of HPL plant, by deploying qualified manpower. By treating these services provided by the Appellant falling within the definition of 'Consulting Engineer' as defined in Section 65(31) of Service Tax, show -cause notices were issued to the Appellant demanding Service Tax short paid. The original adjudicating authority confirmed the demand and subsequently the Commissioner (Appeals) upheld this order.

(2.) ADMITTEDLY , the Appellants entered into an agreement with HPL for:

(3.) THE short issues to be decided are: