2014 (1) TMI 1603

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....lang, Proprietor For the Respondent: Mr. D.G. Joshi, Superintendent (AR) JUDGEMENT Per: S S Kang: 1. Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals). 3. Brief facts of the case are that a Show Cause Notice was issued to the appellant demanding Service Tax of Rs.45,000/- on the ground that the appellant is engaged in con....

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....ni Carpenter engaged him for consultancy in respect of metal development and payments were made as professional fee in respect of metal development as per the document now produced. 5. The appellant also submitted that in reply to the Show Cause Notice, the appellant specifically mentioned that his job was of an industrial sales man and he carries brochures of the company to various prospective....