2014 (12) TMI 500

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....s from their clients during the period in dispute towards services rendered by them as consulting engineers. The Revenue issued a show cause notice demanding service tax in respect of the consideration received by the appellants as consulting engineers. The adjudicating authority confirmed the demand and imposed penalties. The appeal filed by the appellant was dismissed by the Commissioner (Appeals). 4. The contention of the appellants is that the appellants provided consulting engineers services to M/s. NEC Engineers Pvt. Ltd. as sub-contractor and not to the customers of M/s. NEC Engineers Pvt. Ltd. The appellants relied upon Trade Notice No. 53-C.E. Service Tax/97, dated 4-7-1997 of the Delhi Commissionerate, where it has been clar....

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....indings of the lower authority and submitted that as per the agreement, the appellant provided consulting engineer service to M/s. NEC Engineers Pvt. Ltd. and as per the provisions of the Finance Act, 'consulting engineer' means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. In the present case, as the appellant provided consulting engineer service, therefore the appellant is liable to pay service tax. 7. We find that in the present case, the demand is for the period November 1998 to March 2003. The issue is whether the companies, i.e. body corporate, are covered....