2011 (7) TMI 943

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..... pondent. [Order per : S.S. Kang, Vice-President]. -  Heard the learned SDR for the Revenue. None appeared on behalf of the respondents in spite of notice. 2. The brief facts of the case are that Show Cause Notice was issued to the respondents demanding service tax on the ground that the respondents are providing "Engineering Consultancy Services". The adjudicating authority confirmed .....

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..... ', the Revenue submitted that the services provided by the respondents are taxable under "Engineering Consultancy Service and Scientific Technical Consultancy Service" and the case of Revenue is that service tax to be levied under the clause more specific in the principles of classification. We also note that the Commissioner (Appeals) relied upon the decision of the Hon'ble High Court in the case .....

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