2008 (11) TMI 13

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....nt. Shri A.K. Rastogi, DR, for the respondent. [Order per S. S. Kang, Vice President] - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the demand of Service Tax has been confirmed on the ground that the appellant provided the service of consulting engineer. 3. The appellant developed technical know-how for themselves for providing e-governance and rural....

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....s the Section 65 (ii) of Finance Act, consulting engineering means any professionally qualified engineer or any engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering.  We have gone through the agreement the agreement is for technical transfer and as per the agreement the ....