Customs, Excise and Gold Tribunal - Delhi
Motilal Nehru National Institute Of ... vs Commissioner Of Central Excise And ... on 6 September, 2005
Equivalent citations: 2006[2]S.T.R.142
ORDER
S.S. Kang, Vice President
1. Applicants filed this application for waiver of predeposit of the demand of service tax of Rs. 5,45,299/- and equal amount of Penalty. In this case, the demand of service tax was confirmed on the ground that applicants are providing consulting engineers service which is covered under the Service Tax Rules.
2. The contention of the applicants is that they are institute of technology. Apart from that education, they are doing certain test and as per the request of various clients. As they are have a well equipped laboratory, testing is done in respect of steel test, soil test, soil investigation for building etc. In these circumstances, as they are only doing test, therefore, they cannot be considered as consulting engineers.
3. Keeping in view that they are only doing test, predeposit of the demand of service tax and faculty is waived for hearing of the appeal. Stay petition is allowed.