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3.2 Ld. Counsel further argued that prior to introduction of works contract service; there was no provision of separating the value of the sale element of the works contract from the total value of the works contract. It is further argued that in absence of any such provision the value of works contract cannot be vivisected.

3.3 It was further argued that during the period prior to May 2006 companies were not covered by the definition of Consulting Engineer Service as has been held in the decision of this Tribunal in the case of Commissioner of Central Excise, Jaipur-I 2015 (39) STR 847 (Tri.Del.). In the said decision relying on place of decision of Honble High Court in the case of C.S.T. Bangalore vs. Turbotech Precision Engineering Pvt. Ltd. 2010 (18) STR 545 (Kar.) upheld by the Honble Apex Court in the case of Larsen & Toubro Ltd (supra).

(iii) Whether the demand for the period 1997-1998 to 2001-2002 has been correctly computed, and

(iv) invocability of extended period in the case and imposition of penalty on the appellants and on Shri Sundarrajan, Director, M/s Vijay Tanks & Vessels Ltd.

For examining these issues the commissioner (A) has relied on the decision of Tribunal in the case of M/s Daelim Industrial Company.

4.1 The appellants have also relied on the decision of decision of Honble High Court in the case of C.S.T. Bangalore vs. Turbotech Precision Engineering Pvt. Ltd. 2010 (18) STR 545 (Kar.) upheld by the Honble Apex Court in the case of Larsen & Toubro Ltd (supra) to assert that no service tax can be demanded from them as they, being a company, do not fall under the category of Consulting Engineer. In the case of Turbotech Precision Engineering Pvt (Supra) the following has been held

(i) Feasibility study;

(ii) Pre-design services/project report;

(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 procedure for an existing plant.

It has been argued in the review order that in view of Sr. Nos. (ii), (iii) and (iv), as above, all type of designs involved in a particular project, have to be considered as a part of Consulting Engineer's services. However it is seen that this circular does not deal with the services in the nature of works contract service where the Hon Apex court has held that no tax can be levied prior to introduction of works contract service. Moreover the appellants are not covered by definition of Consulting Engineer as has been held in the decision of this Tribunal in the case of Commissioner of Central Excise, Jaipur-I 2015 (39) STR 847 (Tri.Del.). In the said decision relying on place of decision of Honble High Court in the case of C.S.T. Bangalore vs. Turbotech Precision Engineering Pvt. Ltd. 2010 (18) STR 545 (Kar.) upheld by the Honble Apex Court in the case of Larsen & Toubro Ltd (supra).