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(i) Feasibility study
(ii) Pre-design services/project
(iii) Basic design engineering
(iv) Detailed design engineering
(v) Procurement
(vi) Construction, supervision and project management
(vii) Supervision of Commissioning and initial operation
(viii) Manpower planning and training
(ix) Post operation and management
(x) Trouble shooting and technical services, including establishing systems and procedures for an existing plant.

3. In view of the scope of the "consulting engineer" service as clarified by the CBEC, the Revenue examined the nature of the services undertaken by the appellant and issued a series of show cause notices for demand of service tax from the appellant for the services rendered in the capacity of "consulting engineer". The appellant resisted all the show cause notices on the ground that they are not actually "consulting engineers" and their relationship with the client is in the nature of contract and they are actually contractors who execute various works given by the clients and they argued that they would not come within the ambit of "consulting engineer" as defined in the Finance Act, 1994. But, the adjudicating authorities did not accept the contention of the appellant and they confirmed the demand. Finally, the matter went before the CESTAT and the CESTAT issued Final Orders dated September 15, 2003 and November 13, 2003 remanding the matter to the original authority to examine the entire issue in the light of Daelim Industrial Co. Ltd. v. Commissioner of C. Ex., Vadodara wherein it was held that a works contract cannot be vivisected to charge service tax on each component. Consequent to the remand order of the CESTAT, the original authority passed the Order-in-Original No. 44/2004 dated June 21, 2004. In that order, the original authority dropped the entire proceedings against the appellants on the basis of the decision in the Daelim's case . The Order-in-Original dated June 21, 2004 is covering four show cause notices and the entire period involved is from July 7, 1997 to December 31, 2002. It should be borne in mind that the service tax on "consulting engineers" was introduced only with effect from July 7, 1997. The above Order-in-Original was reviewed by the Commissioner under the powers given to him and after examining the entire matter, he passed an Order-in-Revision No. 03/2005-06(ST) dated December 24, 2005 in which the Commissioner confirmed the demand of Rs. 2,95,271 being the service tax payable by the party. Further, he imposed equal penalty on the appellant under Sections 76 and 77 of the Finance Act, 1994 as amended for contravention of the provisions of Sections 68, 69 and 70 of the Finance Act, 1994 as amended and Rules 4, 6 and 7 of the Service Tax Rules, 1994.