2006 (1) TMI 602

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.... Appellant. Shri P.K. Rai, JDR, for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby demand of Service Tax was confirmed. 3. The demand of Service Tax was confirmed treating the appellant has consulting engineer as they are providing to various departments design consultancy,....

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.... period in dispute had not provided any consultancy service, therefore, demand is not sustainable. 5. The contention of the Revenue is that there is no evidence on record to bifurcate the entry made in the balance sheet by the appellant regarding consultancy and for testing. The appellant were showing in their balance sheet income from consulting engineering service and in reply to show-ca....