2006 (7) TMI 53

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..... r systems and parts thereof. During the year 2001-02, they supplied drawing, design etc. to other manufacturers. Under the impugned order, service tax has been demanded on the income from such service under the heading "consulting engineer". The present appeal is directed against that 2. We have perused the record and heard both sides. 3. The record makes it clear that the appellant is an engine .....

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..... Order-in-Appeal has upheld only one penalty equivalent to the service tax involved. Thus, the penalty cannot be considered as excessive in view of the fact that the appellant had not disclosed the fact of rendering such service to the tax authorities and also the long delay in the payment of service tax. 5. The last contention of the appellant is that for the purpose of valuation of the service, .....

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