2005 (3) TMI 595

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....hra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals). In this case, the demand of service tax is confirmed on the ground that the appellants were charging design and development charges from their customer. The lower authorities treated the appellant as consulting engineer. 2. ....

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....professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. The contention of the appellant is that they are not providing any direct or indirect technical assistance to their customer. In fact, they themselves are developing and manufacturin....