2012 (7) TMI 193

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....  This Stay Petition is filed for waiver of pre-deposit of duty of Rs.3,67,734/- with interest and penalties under various Sections of Finance Act, 1994. The said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority as tax liability which has arisen on the appellant for rendering the services of Consulting Engineering Service.   2. A....

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....iod July 2001 to March 2004. We find that during the relevant period, the definition of Consulting Engineers needs to be considered by first appellate authority before coming to any conclusion.   5. Since the issue has not been addressed by the first appellate authority on merit, and has dismissed the appeal only on the ground of non-compliance with the pre-deposit ordered by him, we find ....