2005 (3) TMI 595

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..... Respondent. [Order per : S.S. Kang, Vice-President]. Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals). In this case, the demand of service tax is confirmed on the ground that the appellants were charging design and development charges from their customer. The lower authorities treated the appellant as consulting engineer. 2. The contention of .....

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..... alified engineer or an 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. The contention of the appellant is that they are not providing any direct or indirect technical assistance to their customer. In fact, they themselves are developing and manufacturing the tools, whic .....

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..... d this amount as design and development charges. However, from the facts of the case, we find that the appellants were charging for the design and development of tooling, which were used in the manufacture of the rubber components of the motor vehicle. The rubber components so manufactured were cleared on the payment of excise duty and the value of rubber components are also included to the cost o .....

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