2010 (5) TMI 141

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....pondents CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President The respondents herein are holders of service tax registration and are rendering 'Consulting Engineer's Service'. A show-cause notice was issued to them proposing levy of service tax on amount collected towards construction and soil testing Services. Demand of Rs.3,27,253/- was confirmed together with interest and penalty was ....

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....ity to tax on amounts collected in connection with the cost of construction of the building also in the light of the Tribunal's order cited supra. Hence the appeal by the Revenue. 2. I have heard learned SDR and perused the records. None appears for the respondents in spite of notice. I find no reason to interfere with the impugned order by which liability to tax on amount collected towards soi....