2006 (10) TMI 392

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....This appeal arises from order-inAppeal No. 187 of 2003 dated November 11, 2003 confirming includibility of supervision charges and inspection charges in the service tax category of "consulting engineers". Further demands have been confirmed on the assessee with regard to certain goods booked by them for clearance with the C and F agent. Another small amount has been confirmed with regard to the tr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that supervision charges and inspection charges are not required to be added to the service tax element to be paid by the consulting engineers. He therefore submits that the training given by the appellants to the employees of the purchaser of the machines do not come within the ambit of "consulting engineers". And those training charges cannot be added as an element within the definition of "co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the employees of the purchasers, which does not come within the ambit of "consulting engineer" services is a well taken plea. The Revenue has not established that the training given to the employees of the purchasers would come within the category of "consulting engineers". Therefore, this element added by the lower authorities is also set aside. With regard to the demands raised on the app....