2007 (3) TMI 65

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....ices Tax, Bangalore. The appellants have been brought within the ambit of 'Consulting Engineer' for levy of service tax. The appellants denied that they were not carrying on the activity of 'Consulting Engineer'. Their contention is that they procured order for making engineering designs as per the requirement and these designs were sold. There were sale of goods involved and therefore, they were ....

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.... procured order for preparing drawings as per specification and these drawings were sold on valuable consideration by discharging Sales Tax. There is a sale of goods involved in the matter and therefore the issue is covered by the judgments of the Apex Court rendered in the case of Bharat Sanchar Nigam Ltd. and Another v. U.O.I. [2006 (2) S.T.R, 161 (S.C.)] and in case of Gujrat Ambuja Cements Ltd....