2007 (8) TMI 104

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....of Order-in-Original passed by the Assistant Com missioner of Service tax whereby he had dropped proposal to demand service tax from RPAL for consulting engineer's service rendered by them during the period 1998-99 to 2000-01. The original authority had found that the applicant had rendered only the service of testing of materials and had not rendered engineering consultancy service as proposed in the Show Cause Notice. In the impugned order, the Commissioner found that the applicants had rendered taxable service falling under the category of consulting engineer and confirmed the proposals made in the Show Cause Notice. After hearing both sides on the application, I find that the appeal itself can be finally disposed. Accordingly, after dis....

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....y cement paints etc. The agreement had indicated that the appellants were providing 'Consulting Engineer' service to BCPL during the material period and they had failed to register themselves with the Department and to pay the duty due for the services rendered. The demand was not barred by limitation. 4. I have carefully considered the case records and the submissions made by both sides. The appellants had entered into the following agreement with Brilliant Coatings Pvt. Ltd. on 19-8-1996. "After discussion and deliberations between us, it was re-considered and agreed that the quantum of fees payable by you would. be 0.04 paise per kg. subject to minimum of Rs. 40,0001- p.m but not exceeding Rs. 4.8 lakhs per annum, for the goods pro....