RAMPUR ENGINEERING CO. LTD. Vs. CCE

JUDGEMENT

(1.) THE applicant filed this application for waiver of pre -deposit of Service Tax of Rs. 3,70,000/ - and penalty of the equal amount. In this case the demand in respect of Service Tax was confirmed under the head 'Consulting Engineer'.

(2.) THE applicants were supplying design and drawings of conveyor belt system for consideration to the other manufacturers and conveyor belt system are being manufactured as per the design and drawing supplied by the applicant.

(3.) THE definition of Consulting Engineer under Clause (31) of Section 65 of Finance Act provides that Consulting Engineer means any professional qualified engineer or an engineering firm who, either directly or directly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering, but not in the discipline of Computer Hardware Engineering or Computer Software Engineering.