2017 (6) TMI 1220

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....Nagori, A.R. for the Respondent JUDGEMENT Per Dr. D.M. Misra: Heard both sides. 2. This appeal is filed against the Order-in-Original No. STC/19/Commr /Ahd/2011 dted 6.5.2011 passed by the Commissioner, Central Excise ,Ahmedabad. 3. Proceeding was initiated against the appellant for recovery of service tax for providing taxable service under the category of consulting engineering se....

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....n view of the judgment of Hon'ble Gujarat High Court in the case of Raval Trading Company vs. C.S.T. - 2016 (42) STR 210 (Guj.). 5. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner. She refers to the judgment of the Hon'ble Kerala High Court in the case of Assistant Commissioner of Central Excise vs. Krishan Poduval - 2006 (1) STR 185 (Ker.). 5. I find that the issue ....