2007 (3) TMI 157

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....10-8-2005 passed by the Commissioner of Service Tax holding the activity of conducting training to government customers on projects sponsored by UNICEF to come within the ambit of Clause 31 of Section 65 of Finance Act 1994 that is "Consulting Engineer". The appellants took the view that the activity of conducting training does not involve the professionally qualified engineers services directly o....

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....that relevant point of classification of the activity under "Consulting Engineer" is justified and the same is in terms of the Board's Circular cited by the learned Commissioner in the impugned order. He prays for dismissal of the appeal. 4. On a careful consideration, I notice that this issue is covered by the citation referred to by the learned Consultant as in the case of M/s. Water India Pv....

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.... of the engineering. They have relied on the following Tribunal ruling. (a) Chennai Telephone v. CCE [2004 (169) E.L.T. 222 (Tri.)] (b) CCE v. MRF Ltd. [2005 (179) E.L.T. 472 (Tri.)] (c) Yokagawa Bluestar Ltd. v. CCE [2004 (177) ECC 400] (d) Spic SMO Ltd. v. CCE [2005 (184) E.L.T 151(T)] (e) Amet Ltd. v. CCE [2006 (1) S.T.R. 284 (T)] Wherein this aspect of the matter had been dea....