2007 (4) TMI 24

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....00 from the appellants and have imposed on them penalties. The above tax was sought to be levied on a gross amount of Rs. 2.8 lakhs received as service charges by the appellants from their clients during 2001-02. It appears from the records that the service charge was collected by the appellants from their clients for the servicing of 28 automatic weaving looms of the latter by the technicians of ....

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....e of engineering in which "Consulting Engineer s Service was rendered by the appellants to their clients Learned consultant for the appellants has reiterated this case On the other hand, learned SDR reiterates the findings of the original and first appellate authorities 2. After considering the submissions, I note that the relevant show cause notice was issued on the basis of audit report. The ....

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....ngineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. 3. Learned Commissioner (Appeals) has assigned a wide meaning to the expression 'technical assistance'. According to him, this expression is wide enough to include actual works also. This is a misconception. The ....