2007 (3) TMI 62

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....s) has set aside the Order-in-Original No 82/2004 dated 30-7-2004 by which the Assistant Commissioner held that the assessee have to pay service tax along with interest and penalty for the Consulting Engineering Services provided during the period 2001 to 2003 and confirmed the service tax. The Commissioner (Appeals) has noted that show cause notice does not speak as to how the party was falling u....

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....as satisfied himself that the activity of the party does not come within Para 10 of the Circular No. 1 / 1 /2002-S.T. dated 26-2-2002. Thus the assessee is not coming within the ambit of Consulting Engineer for the purpose of service tax. 2. None appeared for the Respondents. 3. Shri K. Sambi Reddy, learned JDR argued the matter in terms of the 'Grounds of Appeal'. 4. On a careful consideration....