2009 (4) TMI 58

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..... ne, one for manufacture of the product and the other for rendering services in the form of installation and commissioning - Tribunal came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consulting Engineers – therefore, Tribunal is right in upholding levy of service tax on Engineering and other services rendered by the res .....

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..... le one, one for manufacture of the product and the other for rendering services in the form of installation and commissioning. We are of the view that Tribunal rightly came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consulting Engineers. We therefore dismiss the appeals. We take note of the finding of the Tribunal tha .....

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