2013 (11) TMI 404

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....y the Commissioner (Appeals), Customs & Central Excise, Meerut II (Noida). 2. The appellant is a manufacturer of black and white colour television sets. During scrutiny of balance sheets, ledgers, journal vouchers, debit notes and other documents of the appellant by Revenue, it was noticed that the appellant had received specified amounts towards consulting engineers services rendered to several other companies during the periods 2000-01 to 2001-02 and received service charges of Rs.25,94,720/-. Revenue assumed, on the basis of documentary evidence revealed during its scrutiny of the appellant's records that the appellant had provided the taxable service as consulting engineers and received consideration from the service recipients but fai....

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....gh Court in M.N. Dastur & Co. vs. UOI - 2006 (4) STR 3 (Cal.). The appellate authority independently examined the challenge to the adjudication order by the appellant, concurred with the adjudicating authority and dismissed the appeal. Aggrieved thereby this appeal is filed. 4. The debit notes raised by the appellant on its service recipients including Dixon Utilities & Export Ltd., Noida and Kushan Apparels Ltd., Noida which are on record indicate that the appellant had collected charges for providing technical services towards supervision, of production of TCL/AIWA sets during the periods specified, indicating that technical consultancy services were provided in respect of production of TCL/AIWA sets.. 5. Ld. Consultant for the appellan....