2007 (2) TMI 639

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....rora, DR, for the Respondent. ORDER Heard both sides and perused the record. 2. The appellant Shree Sidhball Steels Ltd. is a manufacturer of CTD Bars. In the year 2001-02, it prepared a "feasibility study" for a project and earned an income of over Rs. 16 lakhs. Under a SCN dated 28-6-04, service tax authorities alleged that the feasibility study in question was an Engineering Consu....

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....d come up for consideration before Tribunal in the case of Shakumbari Sugar & Allied Ind. Ltd. v. CCE reported in 2006 (4) S.T.R. 567 (T) = 2006 (76) RLT 882 and other cases and the Tribunal held that during the relevant period, levy fell only on Engineering Firms and not on other firms. Ld. Counsel would submit that the issue, thus, remains settled in favour of the assessee and the appeal is requ....

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....qualified by the word 'engineering'. Therefore, the work 'firm' has been used in this particular class of assessee to include all classes of firms dealing with engineering. The word 'firm' was not used for the purpose of indicating the Constitution of the firm, namely, a proprietorship or partnership, but in order to identify a class of firm providing taxable service within the meaning of Section ....