2004 (12) TMI 689

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..... of the Revenue is against an order of the Commissioner (Appeals) setting aside a service tax demand on the assessee. The service tax was demanded by the original authority in respect of what was considered to be "Consulting Engineer Services" allegedly rendered by the party. But, the Commissioner (Appeals) identified the nature of the service rendered by the assessee to the CMC Hospital .....

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..... of the case. 2. The above ground raised by the appellant stands dislodged with the dismissal of the department's appeal by the Supreme Court. A copy of the Supreme Court's order in S.L.P. No. 24294/2003 filed by the department against the above decision of the Tribunal in the case of Daelim Industrial Co. Ltd. has been produced by the counsel. This is an order of dismissal, on merits, of the S.L. .....

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