2007 (7) TMI 30

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.... stay of recovery in respect of an amount of Service tax of Rs. 4,650/- demanded by the lower authorities. The applicant (appellant), who is aged 81 years, is not present, nor represented. However, his request in writing for dispensing with his presence is on record. He has asked for a decision on merits in his absence. Accordingly, I take up the matter. 2. After examining the records, consider....

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....ture of employment. He was not a service provider to the company. According to him, an individual holding degree/diploma in any branch of engineering and employed in a company or a firm is excluded from the purview of "Consulting Engineer" as defined under Section 65(13) of the Finance Act, 1994. Therefore, he questions the demand of Service tax. 4. The definition of "Consulting Engineer" reads....

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.... recognised as a 'professionally qualified engineer'. The service expected of a "Consulting Engineer" as defined under Section 65(13) is in the nature of advice, consultancy or technical assistance. The service may be in one or more disciplines of engineering. It appears from the records that the appellant was engaged by M/s. Nagammal Mills Ltd. for supervising electrical works from 1993. ....