IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 6TH APRIL 2009 / 16TH CHAITHRA 1931 C.E.Appeal.No. 10 of 2008() --------------------------- AGAINST THE ORDER DATED 25/09/2007 IN O.NO.1140/07 IN A.NO..ST/22/2006 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT ----------------------------- M/S.TRANSFORMERS & ELECTRICALS KERALA LTD, ANGAMALLY SOUTH-683 573. BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES RESPONDENT(S): --------------- COMMISSIONER OF CENTRAL EXCISE, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD COCHIN 682 018. ADV. SRI.T.SANJAY, CGC FOR R1 SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX FOR R1 SRI.P.GOPINATH MENON,SC,CEN.BOARD OF EX FOR R1 THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 06/04/2009, ALONG WITH CEA NO.12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- C. E. A. No. 10 & 12 OF 2008 -------------------------------------------- Dated this the 6th day of April, 2009 JUDGMENT Ramachandran Nair,J. Heard counsel for the appellant and standing counsel appearing for the respondent. Appeals are against the orders of the Tribunal upholding levy of service tax on Engineering and other services rendered by the respondent under the charging entry "Consulting Engineers Service". Respondent is engaged in manufacture and installation and commissioning of transformers. The contract is obviously a divisible one, one for manufacture of the product and the other for rendering services in the form of installation and commissioning. We are of the view that Tribunal rightly came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consulting Engineers. We therefore dismiss the appeals. We take note of the finding of the Tribunal that no excise duty is payable on the charges on which service charge is levied. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. 2 kk