2010 (6) TMI 129

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....ember (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 appellant is required to pay Service Tax on the ....

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.... 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 the foreign supplier of the service, the recipient of the....