2006 (8) TMI 64

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....r-in-Appeal No. 3/2004-ST dated 29-1-2004.  The assessee were appointed as Consultant to M/s. Attappady Hills Area Development Society for the execution of their project namely, Attappady Wasteland Comprehensive Environmental Conservation Project in Attappady block of Palakkad District. It is an ECO Restoration Project implemented with the assistance of Overseas Economic Corporation Fund (Jap....

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....ilevel participation of the inhabitants of the region, especially tribals. They contended that their activity does not come within the definition of consulting engineering services or as a service provider. Based on the allegation of the show cause notice, the Assistant Commissioner confirmed the demand which has been challenged before the Commissioner (Appeals). The Commissioner (Appeals) has acc....

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....e of the region, especially tribals. He submits that this activity does not come within the ambit of service tax. He contested the grounds raised by the Revenue. 2.On a careful consideration of the submissions made by both sides, we notice that the assessee has not carried out any activity of providing consulting engineering services to bring under the service tax net. The appellants were carry....