2011 (7) TMI 832

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....Ms. Neha Gulati, Advocate Appeared for the Respondent: Shri R.K. Gupta, SDR Per S.S. Kang: Heard both sides. 2. The Appellant filed this appeal against the impugned order whereby the demand of service tax of Rs.63,17,721/- was confirmed along with interest and penalties were imposed.  The demand is confirmed by treating the appellant as proprietor of Consultancy Engineer Services. 3. Th....

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....neering firm who could be Consulting Engineer and not a body corporate The appellant is a private limited company and it is only w.e.f. 1.5.06 after only the amendment to include such limited companies, they would be liable to service tax as 'Consulting Engineer'.  The appellant relied on the decisions of Hon'ble Karantaka High Court in the case of CST Bangalore Vs Toyoda Iron Works Co Ltd re....