2010 (9) TMI 797

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....th sides. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that prior to 1-7-2003 the present respondents were not providing any technical inspection and certification service as the same came under the scope of service only with effect from 1-7 2003. 2. The only contention of the revenue is that prior to 1-7-2003, the appellants were providing consul....

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....and certification service comes under the purview of service only with effect from 1-7-2003 and the Tribunal set aside the demand which was confirmed on the ground that this service is already included in the consulting engineer service. 4. We find that technical inspection and certification service comes under the scope of service tax with effect from 1-7-2003. We find that the facts in the ca....