2008 (6) TMI 69

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....t. R. Bhagya Devi, SDR, for the Respondent. [Order per : Justice S.N. Jha, President]. - This appeal by the assessee has come up for hearing on the point of waiver of pre-deposit and stay. The dispute relates to the service provided by the appellant to various pardes under different agreements. Sample copy of one such agreement entered with M/s. Ramanathan Metal Sections has been brought on rec....

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.... Under the said clause, service rendered by way of advice, consultancy or technical assistance alone can be called service provided by a consulting engineer, and, therefore, the impugned demand by way of service tax towards Consulting Engineer Service allegedly provided by the appellant is not maintainable. It is stated that for the service provided as intellectual Property Rights Service, the app....