2006 (1) TMI 36

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..... of Consulting Engineer received by them during 1998-99 in terms of their Agreement dated 5-11-97 with NI/s. WOCO Franz Josef Wolf & Co., Germany. The show cause notice was adjudicated by the Dy. Commissioner under his order dated 31-12-2003 wherein he confirmed the demand and imposed penalty on the ground that the services received by the present appellants is covered under the category of the Con .....

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..... sulting Engineers. 2. It was argued for the appellants that the appeal filed by the Revenue has been decided by the Tribunal under Final Order No. 399/2005-NB(A), dated 16-3-2005 [2006 (3) S.T.R. 653 (Tribunal) = 2005 (186) E.1..T. 96 (Tribunal)) holding that during the relevant period only the service provider, was liable to pay the service tax and not any person authorised by him or service rec .....

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