2010 (2) TMI 484

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gi for the Appellant. N.A. Sayyed for the Respondent. ORDER 1. The applicants obtained designs and drawings from M/s. ABB Ltd., USA in the month of January, 2003 for modernization and development of their seamless pipe plant. The department issued a show-cause notice in 2007 proposing that this activity fall in the category of "Consulting Engineer" and proposed to impose Service Tax on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting Engineer. Furthermore, professional advice, consultancy and technical help to be given to customers as per definition of Consulting Engineer. She, further, submitted that as per the CBEC Circular No. 36/4/01-CX, dated 8-10-2001, wherein it was clarified that the services provided beyond the territorial water of India are not eligible to Service Tax prior to 18-4-2006 on the recipient of the s....