2007 (3) TMI 65

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..... enue contention is not correct - Appeal No. ST/46/2005 - Final Order No. 380/2007 - Dated:- 22-3-2007 - [Order per].- This appeal arises from the Order-in -Original (Revision) dated 31-3-2005 passed by the Commissioner of Services Tax, Bangalore. The appellants have been brought within the ambit of 'Consulting Engineer' for levy of service tax. The appellants denied that they were not carrying .....

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..... r services. 2. I have heard both the sides in the matter. I find that the Commissioner is not correct in his findings. The appellant was not carrying on any activity which is coming under the category of Consulting Engineer. They procured order for preparing drawings as per specification and these drawings were sold on valuable consideration by discharging Sales Tax. There is a sale of goods i .....

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