2006 (1) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nding Service tax on the services of Consulting Engineer received by them during 1998-99 in terms of their Agreement dated 5-11-97 with NI/s. WOCO Franz Josef Wolf & Co., Germany. The show cause notice was adjudicated by the Dy. Commissioner under his order dated 31-12-2003 wherein he confirmed the demand and imposed penalty on the ground that the services received by the present appellants is cov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owhow and it is not a service of Consulting Engineers. 2. It was argued for the appellants that the appeal filed by the Revenue has been decided by the Tribunal under Final Order No. 399/2005-NB(A), dated 16-3-2005 [2006 (3) S.T.R. 653 (Tribunal) = 2005 (186) E.1..T. 96 (Tribunal)) holding that during the relevant period only the service provider, was liable to pay the service tax and not any p....