2006 (11) TMI 23

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.... present appeal is as to whether the services provided by the appellants filed under the category of "Consulting Engineer Services" leviable to Service Tax. 2.The facts of the case are that the appellants based in Switzerland are engaged in business of research, development, manufacture and sale of the products "Ingranox". They have also established plants, factories, research and testing labor....

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....tax returns. Accordingly, show cause notice was issued to the appellants, which has been decided by the adjudicating authority with orders as above. 3.The revenue seeks to tax the appellants for the services rendered by them under the category of "Consulting Engineer Services", show cause notice issued to them stands adjudicated by the authorities below. 4.On the other hand, the appellant&#3....

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....unal) = 2004 (172) E.L.T. 400 (T) (iii)Bajaj Auto Ltd. v. CCE, Aurangabad - 2006 (3) S.T.R. 411 (Tribunal) = 2005 (179) E.L.T. 481 (T) (iv) Transweigh (India) Ltd. v. CCE, Mumbai - 2006 (3) S.T.R. 281 (Tribunal) = 2004 (170) E.L.T. 527 (T) (v) Essel Propack Ltd. v. CCE, Mumbai - 2006 (1) S.T.R. 150 (Tribunal) = 2006 (72) RLT 499 (CESTAT.-Mum) Shri Gupta further submits that the sole de....