2006 (7) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... realisation inclusive service tax has to be deducted - Appeal No. ST/140/2005 - Final Order No. 210/2006 - Dated:- 5-7-2006 - Order per C.N.B. Nair: M/s. Rampur Engineering Co. Ltd. is mainly engaged in the manufacture of conveyor systems and parts thereof. During the year 2001-02, they supplied drawing, design etc. to other manufacturers. Under the impugned order, service tax ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service rendered is consulting engineers service, the tax demand is clearly within the ambit of law and is required to be upheld. 4. With regard to penalty, it is seen that while the Order-in-Original has imposed penalty under several sections, the 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 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X