2005 (4) TMI 2

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....4 by which the Commissioner (Appeals) has allowed the Appeal of the respondent M/s. Shapoorji Pollanji and Co. Ltd. to the extent of Service Tax paid amounting to Rs. 47,00,000/-. I heard Shri Vipin Verma, learned Departmental Representative and Shri K.K. Anand, learned Advocate. In this Appeal, the respondents, an engineering firm, executed a turnkey project of 'Multiserve Line 600 BPM Coca Cola ....

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....ct, 1994, Service Tax is payable on the gross amount charged by the service provider and as such respondents are liable to pay the Service Tax. On the other hand, learned Advocate has contended that it has been decided by the Tribunal in the case of Daelim Industrial Co. Ltd. v. CCE., Vadodara [2003 (155) E.L.T. 457 (Tri.)] that works contract is not liable to Service Tax under the consulting engi....