2010 (5) TMI 141

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..... lasundaram, Vice-President The respondents herein are holders of service tax registration and are rendering 'Consulting Engineer's Service'. A show-cause notice was issued to them proposing levy of service tax on amount collected towards construction and soil testing Services. Demand of Rs.3,27,253/- was confirmed together with interest and penalty was also imposed. The Commissioner (Appeals) uph .....

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..... n with the cost of construction of the building also in the light of the Tribunal's order cited supra. Hence the appeal by the Revenue. 2. I have heard learned SDR and perused the records. None appears for the respondents in spite of notice. I find no reason to interfere with the impugned order by which liability to tax on amount collected towards soil testing services has been upheld, while amou .....

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