2017 (11) TMI 402

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....vocate, for the Assessee Shri K.P. Muralidharan, AC (AR), for the Department. ORDER [Order per : D.N. Panda, Member (J)]. - Assessee's grievance is that it was a mere supervisor and not a "Consulting Engineer" who supervised the erection and commissioning of the mills. Inviting attention to page 91 of appeal folder, it is the submission of the appellant that one supplier namely Lakshmi Machine ....

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....appellant has provided Consulting Engineering Service and was rightly taxed by the adjudicating authority under the head "Consulting Engineering Service". 3. Heard both sides and perused the record. 4. When any service is provided to a client by Consulting Engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering, the se....