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TMI Blog2015 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... in detail by going through the concerned orders, schedules to the orders and the relevant invoices. Further the claim that subsequent to 16/06/2005, they have paid the tax under consulting engineers service was not made before the original adjudicating authority. Moreover, a small amount relates to IT support service which is also required to be considered since the IT service came into statute on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the appellant has rendered consulting engineers service to the customers and have not paid the tax. Penalty also has been imposed. 3. Heard both sides. Learned counsel submits that appellant has no doubt rendered consulting engineers service and they had also rendered temporary manpower supply service. She submits that to some of the customers, they have provided technically q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... master agreement. In respect of support cover under Schedule A to the agreement, payment was to be based on the number of persons deployed by HISL (appellant) and accepted by the appellant and it was to be computed based on the agreed rates for the level of persons provided. As regards the support cover under Schedule B of the agreement, it was considered as activity based support service and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the submissions made above, prima facie, it appears that the claim of the appellant that the service rendered was covered by manpower supply service has some validity. However this aspect has not been examined in detail by going through the concerned orders, schedules to the orders and the relevant invoices. Further the claim that subsequent to 16/06/2005, they have paid the tax under consulting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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