2004 (5) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d against the impugned order passed by the Commissioner (Appeals), whereunder their appeal against the order-in-original was rejected. In the order-in-original, the demand of service tax of Rs. 3,12,320/- along with interest of  Rs. 84,929/- was confirmed against them under Section 75 of the Finance Act, 1994 towards their liability for service tax. The service tax was levied on the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onally qualified engineer or engineering firm who either directly or indirectly renders any service, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering is defined as "consulting engineer" for the levy and imposition of service tax on the services rendered by such consulting engineer". 5. Before the adjudicating authority, the appellants conte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellants where the consulting engineer services are rendered for installation and erection of the machine at the site which they themselves have manufactured. 6. These very submissions were made by the ld. Counsel for the appellants before us. As against this submission, the ld. DR had invited our attention to the judgment of the Hon'ble High Court of Karnataka reported in 2001 (130) E.L.T....