2007 (11) TMI 141

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.... by GVK Industries Ltd. at Jegurupadu. Revenue proceeded against the appellant on the ground that they were rendering 'Consulting Engineer' service to M/s. GVK Industries. Therefore show cause notice was issued for demanding the service tax for the period from 7-7-97 to 31-3-97. Penal proceedings were also initiated. The Assistant Commissioner Central Excise passed the Order-in-Original confirming the demand of Service tax to the tune of Rs.26,60,700/-. He imposed a penalty of Rs.25,00,000/- on the appellants under Section 76 of the Finance Act, 1994. Further he issued amended order by holding that the appellants were required to pay a penalty of Rs 200/- per day for everyday default instead of Rs.25,00,000/- subject to the conditio....

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...., 2006 (3) S.T.R. 292 = 2004 (171) E.L.T. 189. It was submitted that the facts of the present case are identical. Further the Rolls Royce Industries Power (I) Ltd. case was followed by the Chennai Bench of CESTAT in the case of CMS (I) Operations & Maintenance Co. P. Ltd. v. CCE, Pondicherry in its Final Order 614,615/07 dated 21-5-2007 [2007 (7) S.T.R. 369 (Tri.) = 2007-TIOL-892-CESTAT- MAD]. 5. The learned departmental representative reiterated the points to quote in the orders in appeal. 6. On a very careful consideration of the issue, we find that the definition of 'Consulting Engineer' in terms of Section 65(13) of the Finance Act, 1994 is as follows      "Consulting Engineer "means any professional....