2011 (2) TMI 541

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat the appellant’s institute was an engineering consultant to provide engineering consultancy service - Appeal is allowed - ST/503/2006 - ST/34/2011(PB) - Dated:- 2-2-2011 - S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri G.K. Sarkar, Advocate, for the Appellant. Shri Amirsh Jain, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. Bare perusal of the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing consultant. Nowhere the order demonstrates factual evidence suggesting that the appellant s institute was an engineering consultant to provide engineering consultancy service. Service tax being levied on the value of economic services which are commercially feasible and are consumed by the recipient with a clear object to pay for the commercial services, the present institute not serving such .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X