2008 (1) TMI 228

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....cherry for waiver of predeposit and stay of recovery of Rs. 30,000/- being tax on services rendered by the appellants during 2001 & 2002 classified under the Heading 'Consulting Engineer'. The facts of the case are that the department found on inspection of the records of the appellants that they had indicated an amount of Rs. 6.00 lakhs as outstanding from M/s. S&S Metplast, Bangalore. The appell....

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....any person. The impugned amount gathered by the department from the balance sheet of the appellant-firm comprises 2 amounts of Rs. 3.00 lakhs each raised in the invoices on M/s. Metplast, Bangalore for allowing the said firm to utilize the infrastructural facilities such as the R&D Division and the testing facility of the appellants. They had also supplied manpower to M/s. Metplast, Bangalore. Acc....

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....y providing the R&D and the testing facility the appellant had provided technical assistance and that the lower authorities had passed the orders in accordance with law. According to him it was not necessary that the service was provided by a qualified engineer or an engineering firm. It was also not material that the taxable amount was not received by the assessee. 4. I have considered the sub....