2005 (1) TMI 3

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....93 lakes from M SPIC-SMO Ltd., a division of SPIC. The impugned orders have held that the appellant was rendering "Consultant Engineering Service" to various clients and service tax was payable on the receipts from such Consultancy Service. The contention of the appellant is that they were performing only manpower supply in view of the surplus technical manpower which they were having. It is being....

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....Hydrogen Plant and not, rendering any consultancy service. Similarly, the contract with IPCL provides for supply of suitable and competent engineers, technicians and operators as part of the programme category-wise. It is the contention of the ld. Counsel that the service tax will be attracted to a Consulting Engineer only if technical advice is involved. He has submitted that this is clear from t....