2005 (5) TMI 646

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inivasa ORDER 1. This is a revenue appeal against OIA No. 56/04 CE, dated 23-2-2004. The appellants were providing services relating to erection and commissioning. The revenue has treated the assessee as a consulting engineer and demanded service tax of Rs. 93,839. The Commissioner in the impugned Order has examined the nature of work carried out by the assessee and had held that engineering....