2011 (7) TMI 943

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.... the Appellant. None, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard the learned SDR for the Revenue. None appeared on behalf of the respondents in spite of notice. 2. The brief facts of the case are that Show Cause Notice was issued to the respondents demanding service tax on the ground that the respondents are providing "Engineering Consultancy Servic....

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....e us. We find that in the 'Grounds of Appeal', the Revenue submitted that the services provided by the respondents are taxable under "Engineering Consultancy Service and Scientific Technical Consultancy Service" and the case of Revenue is that service tax to be levied under the clause more specific in the principles of classification. We also note that the Commissioner (Appeals) relied upon the de....