2007 (5) TMI 70 - AT - Service Tax

Consulting Engineer Service Revenue contended that appellant liable to pay service tax under Consulting Engineer Service on the ground that one of the partner of the firm is diploma holder Held that revenue contention was not correct

Summary

The appeal was filed against Order-in-Appeal No.05/2004(G)ST dated 7-7-2004 by a partnership firm. The firm was challenged for Service Tax liability as a 'Consulting Engineer'. The appellant argued that they did not fall under this category due to one partner's qualifications. It was noted that no Show Cause Notice was issued, leading to the appeal being allowed.