2010 (6) TMI 129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entative CORAM: Shri Ashok Jindal, Member (Judicial) Per: Ashok Jindal, Member (Judicial)   Heard both sides. 2. A show cause notice was issued to the appellant for the issue involved in this case is that whether the activity of supply of drawing and designs for modernization and development of seamless pipe plant fall under the category of Consulting Engineer and whether the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d drawing for a particular project is an activity amounts to Consulting Engineer. Aggrieved from the same the appellant is before me. 4. Ms. Aparna Hirandagi learned Advocate appearing for the appellant submitted that: (a) The activity of obtaining design and drawing for a particular project does not amount to Consulting Engineer. (b) Prior to 18.4.2006 on the recipient of service from th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Bombay in the case of Indian National Shipowners Association (supra) wherein the Hon'ble High Court has held that service recipient in India is liable to service tax for service received from abroad only from 18.4.2006 after enactment of Section 66A of the Finance Act, 1994. The same was upheld by the Hon'ble Apex Court. 6. The learned DR also fairly agreed with the same view. Hence without ....