2005 (2) TMI 845

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..... ber (J.). - The appellant is seeking waiver of pre-deposit of Service Tax Amount of ₹ 5,67,813 and penalty of ₹ 11,37,126. The appellants have been brought within the net of Service Tax on the ground that they are Consulting Engineer which has been denied by the appellants. The contention of the appellants is that they were only furnishing the drawing and design and there was no part .....

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