2008 (7) TMI 281

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..... Appellant. Ms. A.P. Tiwari, Jt. CDR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - The applicant filed this application for waiver of the amount of service tax and penalties whereby the demand of service tax was confirmed on the ground that the applicant is providing Consulting Engineer Service. The demand is confirmed on the ground that the applicant in their books of accounts .....

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..... t management, manpower planning etc. The contention is that as the applicants are receiving supervision charges from the Govt., therefore, they are providing consulting engineer service. 4. We have gone through the agreement under which the contracts were awarded to the applicant for civil construction on the basis of drawings/design supplied and we find, there was only 7% of the actual final cos .....

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