2016 (11) TMI 1447

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....Arora, Advocate, for the Appellant. Ms. Neha Garg, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Brief facts of the case are that during the disputed period, the appellant had provided consulting engineer's services in the form of technical assistance for preparation of detailed project reports for water shed development and received payments against such service....

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....ed under Section 65(31) ibid for the purpose of levy of Service tax. 3. On the other hand, the ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 4. We have heard both sides and examined the case records. 5. Professionally qualified engineer or any other firm, who renders any advice, consultancy or technical assistance in one or more....