ORDER
S.S. Sekhon, Member (T)
1. After hearing both sides and considering that the appellants are performing an agency function of supervision of erection, commissioning & installation of the plant for the principal in Germany, prima facie they do not appear to be covered by the Service Tax provisions on consulting engineers when Board’s Order No. 79/9/2004 ST, dated 13-5-2004 is read with the nature of activity/service covered by Service Tax under the definition at 39(a). Erection, commissioning or installation means any service provided by a company or agency in relation to erection, commissioning or installation of plant machinery & equipment inbounded under Service Tax net with effect from 1-7-2003 & 10-9-2004. The service provided during March 1999 to January 2003 cannot be covered, prima facie under the Service of consulting engineer.
2. Consequently this appellant an Agency more appropriately covered under 39(a) Service, have to be granted full waiver of pre-deposit requirement to hear this appeal. We also order stay of recovery of amount of tax levied with penalty.
3. Application disposed off in above terms.
(Pronounced in Court)