2004 (5) TMI 1

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rd both sides. Demand is raised against the appellant for Service Tax on the allegation that they are rendering service as consulting engineer. Such allegation is made on the basis that the appellants have received amount under the heading "design and development charges" during the year 1997-98 and 1998-99. Appellant would submit that it has not given any service to the automobile manufacturers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X