TaxTMI 
TaxTMI 
2008 (11) TMI 110
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....ate, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The respondents are manufacturers of electrical capacitors and switchgears falling under Chapter 85 of the schedule to the Central Excise Tariff Act. On the basis of the income shown by them under the head of "Consultation fees", a show cause notice was issued demanding service tax under the category of "Consulting engineering ser....
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.... electrical items like electrical capacitors, switchgears which are technically sophisticated and require high engineering skills and therefore they come under the category of engineering firm. He also cited the decision of the Tribunal in the case of M/s. Nokia (I) Pvt. Ltd. [2006 (1) S.T.R. 233 (Tri.-Del.)] in support of his contention that consulting engineering service includes not only engine....
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....y the consulting engineering service, He relies on the decision in the case of M/s. Shakumbari Sugar & Allied Ind. Ltd. [2006 (4) S.T.R. 567 = 2006 (76) RLT 882 (CESTAT-Del.)] and also points out that in this case M/s. Nokia (I) Pvt. Ltd. case was distinguished. He also relies on Trade Notice issued by the New Delhi Commissionerate in support of his arguments that the respondents do not come under....
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....period cannot be applied. 4. We have considered the submissions made by both the sides. We find that as pointed out by the Ld. Advocate for the respondents, Revenue has not fulfilled the basic requirement of explaining the nature of service provided by the respondents and how and why they are liable to pay service tax on the services provided by them. A blind statement that certain amount was col....