2005 (5) TMI 376

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...., Advocate, for the Respondent. [Order]. -  The appeal of the Revenue arises out of the order of the Commissioner (Appeals), who has set aside the demand of Service tax of Rs. 2,42,131/- being the tax sought to be levied on amounts received by the respondent herein from M/s. International Amusement Ltd. and M/s. Siti Cable Network Ltd. during the years 2000-2001 and 2001-2002 as Consult....

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.... In the present case, there is no dispute that the respondent-firm does not consist of any professionally qualified persons so as to bring within the scope of an engineering firm within the meaning of Section 65(13). I, therefore uphold the finding of the Commissioner (Appeals) that the respondents are not liable to Service tax on consulting engineers' services. 3. I also agree with the ld....