2004 (5) TMI 4

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..... 4-5-2004 - [Order per: K.D. Mankar, Member (T)]. - The appeal of the appellants is directed against the impugned order passed by the Commissioner (Appeals), whereunder their appeal against the order-in-original was rejected. In the order-in-original, the demand of service tax of Rs. 3,12,320/- along with interest of Rs. 84,929/- was confirmed against them under Section 75 of the Finance Act, .....

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..... only during the audit. 4. In terms of Section 65(18) of the Finance Act, 1944, "any professionally qualified engineer or engineering firm who either directly or indirectly renders any service, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering is defined as "consulting engineer" for the levy and imposition of service tax on the services r .....

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..... provider should be engaged solely in the process of rendering consulting services and not a firm like the appellants where the consulting engineer services are rendered for installation and erection of the machine at the site which they themselves have manufactured. 6. These very submissions were made by the ld. Counsel for the appellants before us. As against this submission, the ld. DR had .....

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