2012 (4) TMI 177

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....and with the consent of both sides, we take up the Appeal for disposal.   3. Brief facts of the case are that the Appellant are registered with the Central Excise Department for providing various services under the Finance Act, 1994 including the service under the Head, Consulting Engineering Service . A show cause notice was issued to them on 23.10.2008 alleging that during the period from 2003-04 to 2004-05, though they had provided consultancy Engineering service and received the service charges, but failed to discharge the Service Tax on the said service. On adjudication, the demand of Service Tax was confirmed and penalty imposed by the Ld. Commissioner vide Order No.38/COMMR/ST/KOL/2009-10 dated 23.12.2009. Hence the present App....

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....llant during the course of adjudication proceedings. He has drawn our attention to the grounds raised by the Appellant in the present Appeal before this Tribunal, submitting that the implication of levy of Service Tax on works contract which came into effect from 01.04.2007 on the service rendered by the Appellant and other issues now raised, had not been placed before the learned Commissioner. Also, he has submitted that the respective invoices and other documents/evidences against which the amount had been received, by the Appellant were not placed before the learned Commissioner in support of the claim that the services rendered during the relevant period were not consulting engineer services but comprises of various other services and n....