2010 (6) TMI 120

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....Shri J.Singh, JDR for respondent CORAM: Mr.D.N.Panda, Member (Judicial) And Mr.S.K.Gaule, Member (Technical) Per: D.N.Panda The appellant's grievance in this case is that the entire technology was provided before the commencement of the commercial production i.e. 1.3.1996. That cannot be converted into 'Consulting Engineering Services'. The ld. counsel appearing on behalf of the appellant....

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.....7.97. The incidence of levy is on occurrence of event i.e. provision of service and the event has already been occurred before commencement of the commercial production. It is only the receipt of the consideration made after 7.7.97 which entered into consideration of the adjudicating authority for levy of service tax. The mandate of law being that the consideration received for the service provid....