Commissioner Of Central Excise Raipur vs M/S Sepco Electric Power Construction ...

The Supreme Court ruled in favor of M/s Sepco Electric Power Construction Corporation, affirming the CESTAT's decision that the services rendered by the respondent as 'Consulting Engineer Service' were not subject to service tax. The court analyzed the nature of the services provided under the contract with Bharat Aluminium Co. Ltd. and concluded that they did not fall within the taxable category. Consequently, the appeal by the Commissioner of Central Excise was dismissed, upholding the tribunal's order.