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Feasibility study Pre-designed services/project report Basic design engineering Detailed engineering Procurement Construction supervision and project management Supervision of commissioning and initial operation Man power planning and training Post-operation and management Trouble shooting and Technical services, including establishing systems and procedures for an existing plant.

g) Commissioner confirmed the duty amounting to Rs. 1,84,75,749/-and imposed penalty of Rs. 3,69,51,498/ under Section 78 and also penalties under Sections 76 and 77. He also imposed penalties of Rs. 5 lakhs each on Shri Suresh Gandhi, General Manager (Finance) and Shri Suresh Singhal, Company Secretary of the appellant company.

6.3 Referring to the Black's Law Dictionary, the term "divisible contract" whose synonym is "sever able contract" is defined as under:
Severable contract - A contract that includes two or more promises each of which can be enforced separately, so that failure to perform one of the promises does not necessarily put the promisor in breach of the entire contract. Also termed divisible contract; severable contract.
6.4 It is also noted that the services such as pre-designed services/ project report, basic design engineering and detailed design engineering are all covered under the category of "taxable service" rendered by the consulting engineers vide Commissioner of Central Excise, New Delhi Trade Notice No. 54-C.E. (Service Tax)/97, dated 4-7-1997. It has also been clarified in the said trade notice that in case the services are rendered to the prime consultant, the levy of service tax does not fall on the sub-consultant. Further, the intention to include the "designing and drawing work" as services in turn-key project is also evident from CBEC Circular dated 18-12-2002.