2004 (5) TMI 1

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax on the allegation that they are rendering service as consulting engineer. Such allegation is made on the basis that the appellants have received amount under the heading "design and development charges" during the year 1997-98 and 1998-99. Appellant would submit that it has not given any service to the automobile manufacturers. The appellants designed and developed the moulds and its componen....