AMET LTD. Vs. COMMISSIONER OF C. EX., MANGALORE

JUDGEMENT

(1.) THE appellant is seeking waiver of pre -deposit of Rs. 9,75,261/ - and penalty of Rs. 15,000/ -. The appellants have been treated as consulting engineers while they were only carrying on the activity of selecting personnel and recruiting them for Engineering firm namely M/s. Jindal Vijayanagar Steels in Russia. Their contention is that they are not carrying on the activity of consulting engineers inasmuch as that they have not provided any engineering services. The service of recruiting manpower cannot be considered to come within the category of Consulting Engineering services. The counsel relies on the judgment rendered in case of SPIC -SMO Ltd., v. CCE, Chennai [2005 (184) E.L.T. 151 (Tri. -Che.)] wherein it is held that the activity of selecting technical manpower does not come within the ambit of consultancy engineering services. He also relies on similar judgment in the case of CCE, Chennai v. MRF Ltd., [2005 (179) E.L.T. 472 (Tri. -Chennai)]. Learned SDR has no objection for allowing the stay application. However, he would like to argue at length, if a date is fixed.

(2.) PRIMA facie the activity of recruiting personnel would not come within the ambit of consulting engineers. Both the cited judgments clearly apply to the facts of the case. Hence, the stay application is allowed unconditionally granting full waiver of pre -deposit of the amount. As learned SDR likes to argue the matter at length, the prayer for listing the matter out of turn is accepted. Matter to come up for hearing on 18 -11 -05. Registry to issue this order today itself.