2006 (5) TMI 521

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....ant. Shri K.S. Reddy, JDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J)]. - The appellant is aggrieved with Order-in-Appeal No. 8/2003 ST dated 29-10-2003 by which the Commissioner (A) has held that the appellants are rendering services under the category "Consulting Engineer". The appellant's contention is that they are not providing any services under the said category....

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....appellants will support ER & DCI in terms of trainee materials, instructor notes and other lab materials whenever ER & DCI is required to participate in the conduct of theory and laboratory. 2. As they themselves carry on the activity of imparting training, the question of they being considered as "Consulting Engineer" does not arise. They contend that the services are in the nature of com....

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....CI will share the fees received from the students in the ratio of 50 : 50. In a circumstance like this, the appellant's services are known in the nature of imparting training and sharing the fruits of the fees received by the appellants and the ER & DCI for the purpose of bringing the services within the net of "Consulting Engineer". The service provider should render only services which are in th....