Ms. Archana Wadhwa, Judicial Member - The appellant is a proprietor of a firm called M/s. Designing Cell and is basically a sculptor and an artist. He does not have any formal training as an architect.

2. The dispute in the present appeal is as to whether the appellant has provided any architect services, to its clients, so as to make him liable to pay the Service Tax.

3. It is seen that a Show Cause Notice dated 19-10-2004 was issued to the appellant proposing recovery of service tax of Rs. 1,38,020/- on the alleged architect services rendered by him during the period April, 1999 to March, 2003 along with the proposal to confirm interest and to impose penalties under Sections 76,77 and 78 of the Finance Act, 1994.

4. On adjudication, the Deputy Commissioner of Central Excise, Bhopal vide his order-in-original dated 9-1-2007, dropped the proceedings against the appellants and vacated the show cause notice by holding that the appellant is not covered under the definition of architect services, inasmuch as he has no degree of architect and his name is not entered in the register of architect maintained under the Architects Act.

5. The said order of the original adjudicating authorit