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TMI Blog2010 (9) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate for the appellant. Mr. J.F. Pochkanawalla, Senior Advocate with Mr. Kanwal Goyal, Advocate for the respondent, in STA No. 29 of 2010. Mr. S.K. Mukhi, Advocate for the respondent, in STA No. 33 and 34 of 2010. Mr. Sunil Kumar, Advocate and Mr. Kanwal Goyal, Advocate for the respondent, in STA No. 31 of 2010. ADARSH KUMAR GOEL, J. 1. This order will dispose of STA Nos. 29, 31, 33 and 34 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r notification dated 2.7.1997, services rendered by the Consulting Engineer were taxable. 3. After considering the response of the noticee, the demand for service tax was raised. 4. On appeal to the Tribunal, the demand was set aside with a finding that no service was provided which may attract levy of service tax. What was done was sharing of knowledge not amounting to rendering of service. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed goods. No doubt engineering aspect may be involved while rendering the expertise but to bring any concern to the fold of law, Revenue has to strictly discharge its burden of proof, proving that the concern is already engaged as a consulting engineering service having competent and qualified engineers within its command to provide consulting engineering service. Therefore, providing of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice rendered outside India, no service tax was leviable in respect of rendering of such services prior to the said date. Reliance was placed therein on judgment of the Hon'ble Supreme Court in Laghu Udyog Bharati v. Union of India, 2006 (2) STR 276 (SC), judgment of Bombay High Court in Indian National Shipowners Association v. Union of India, 2009 (13) STR 235 (Bom) and judgment of Delhi High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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