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2010 (9) TMI 313 - AT - Service TaxRefund – Appellant-manufacturer also providing training to employee of customer who purchased goods from them - Commercial Coaching and Training Centre service - services brought into the tax net w.e.f.1-7-2003 - services of Erection, Installation and Commissioning would get covered under the category of Consulting Engineer Services but after the said services had been introduced as new services, the Board has clarified that it would not get covered under the Consulting Engineer services prior to that period - order is correct and does not require any interference. The appeal filed by the Revenue being devoid of merits is rejected
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