2008 (10) TMI 103

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..... r No. 4/06 dated 9-8-06, the Commissioner of Service tax, Chennai had demanded service tax of Rs. 51,600/- along with interest from M/s. Ravi Paints & Chemicals Limited (RPCL) and imposed penalties on them under different sections of the Finance Act, 1994. In the above order which had revised Order-in-Original No. 8/05 dated 12-4-2005 the Commissioner had found that M/s. RPCL rendered 'Consulting .....

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..... r has to go back to the Commissioner to examine whether the appellants satisfy the statutory definition of 'Consulting Engineer'. It is essential that the firm satisfies the definition of 'Consulting Engineer' before any tax liability or penal liability can be fastened on them. Commissioner may examine the question of limitation. The appeal is allowed by way of remand. Needless to say, that the ap .....

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..... Commissioner has not passed the impugned order following the directions contained in the remand order. Therefore, the impugned demand and penalties deserved to be set aside. 3. Ld. SDR reiterates the findings in the impugned order. 4. On a careful consideration of the facts of the case and the submissions by both sides, I find that the matter had been remanded to the Commissioner for adjudicati .....

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