TMI Blog2008 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... g Engineer”. It is the submission that they have come under “Works Contract” from 1-6-2007 and hence, the service tax is not leviable for the period 1999 to 2004 - There is, prima facie, merit in the appellant’s submissions. The appellant is a PSU unit – stay granted partly - ST/262/2008 - 863/2008 - Dated:- 25-8-2008 - Dr. S.L Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides: 3. The learned Counsel submits that there are several headings which do not come within the ambit of "Consulting Engineer". It is the submission that they have come under "Works Contract" from 1-6-2007 and hence, the service tax is not leviable for the period 1999 to 2004. 4. The learned SDR submits both the authorities have carefully considered all the submissions and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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