2010 (1) TMI 202

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....llant. Sameer Chitkara for the Respondent. ORDER 1. Shri Nalin Sarabhai Shah is engaged in providing "Consulting engineering service" and he was registered as a service provider of consulting engineering service. The appellant did not pay service tax during the period from October, 2004 to March, 2006 and he did not file the returns also. Consequently, service tax of Rs. 74,500 with inter....

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....ce tax and he also did not file the returns. He fairly admits that this was not the proper course for the appellant to adopt and the learned advocate also submits that even though he has a very strong case as regards liability to service tax under the category of consulting engineering service, he is not in a position to canvass the ground since the same has not been taken up before the lower auth....