2006 (8) TMI 24

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..... anded back for de novo consideration - ST 15 of 2004 - 1382/2006 - Dated:- 14-8-2006 - [Order]- This appeal arises from the Order-in-Appeal No. 172/2003, dated 28-10-2003 holding that the assessee is required to pay service tax for the service provided under the category of "Consulting Engineer". However, the Commissioner (Appeals) has accepted that the appellant is a sub-consultant of M/ .....

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..... ade Notice No. 7/97-ST, dated 4-7-1997. The Board's Circular and the Trade Notices are binding to the Departmental Authorities as held by the Apex Court in the case of Fenner India Ltd. v. CCE [2004 (167) E.L.T. 18 (S.C.)] and in the case of Poulose Mathen v. CCE [1997 (90) E.L.T. 264 (S.C.)]. The learned Counsel pointed out to the tabulated details showing fees along with Service tax paid by M/ .....

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..... are required to be verified. Therefore the matter may be remanded to the original authority for de novo consideration. 3. On a careful consideration of the matter, we notice that there is no dispute about the appellants being a sub-consultant of M/s, Chandravarkar Thackar (P) Ltd. The Commissioner (Appeals) has not followed the Board's Circular and Trade Notices which clearly laid down that t .....

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