2012 (7) TMI 51

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..... wherein the demand of service tax along with various penalties was confirmed under the category of 'Consulting Engineering Services'. 2. The facts of the case are that the appellant is the manufacturer of PVC lamination film, rigid and flexible films during the year 1999-2001. The appellant has shown an amount of Rs.14,02,300/- and Rs.18,91,500/- in their balance sheet as received by them against .....

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..... e basis of records available with us. 4. The learned DR submitted that the balance sheet of the appellant clearly shows that an amount has been received for the services relating to the 'Technical Consultancy'. This amount has been received by them on account of consultancy given to some of their clients, therefore, they are liable to pay service tax on the taxable value of the service of consult .....

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