2010 (2) TMI 484

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..... The Commissioner held that as the applicants have obtained this designs and drawings for a particular project, this activity amounts to "Consulting Engineer" and demand was confirmed. Held that - in the light of the decision of Kirloskar Electric Co. Ltd. v. CCE 2007 -TMI - 991 - CESTAT, BANGALORE, that mere supply of drawing, design, technical data, etc, was not covered under definition of 'Consu .....

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..... tially, the adjudicating authority dropped the proceedings against the applicants holding that mere supply of designs and drawings does not amount to "Consulting Engineer". But, on revision, the Commissioner held that as the applicants have obtained this designs and drawings for a particular project, this activity amounts to "Consulting Engineer" and demand was confirmed. 2. Ms. Aparna Hirandag .....

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..... at all, they are chargeable for Service Tax in this category, it is the case of January, 2003 as there was no liability for Service Tax prior to 18-4-2006. In that event, she prayed that stay be granted. 3. On the other hand, the learned DR submitted that it is a case of classification and in that event, the matter be referred to Division Bench. 4. Heard both sides. 5. Considering the submis .....

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