TMI Blog2007 (2) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... ord. 2. The appellant Shree Sidhball Steels Ltd. is a manufacturer of CTD Bars. In the year 2001-02, it prepared a feasibility study for a project and earned an income of over ₹ 16 lakhs. Under a SCN dated 28-6-04, service tax authorities alleged that the feasibility study in question was an Engineering Consultancy and therefore, liable to pay service tax which had been imposed on Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE reported in 2006 (4) S.T.R. 567 (T) = 2006 (76) RLT 882 and other cases and the Tribunal held that during the relevant period, levy fell only on Engineering Firms and not on other firms. Ld. Counsel would submit that the issue, thus, remains settled in favour of the assessee and the appeal is required to be allowed. 5. Ld. DR would content that the revenue s demand is covered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessee to include all classes of firms dealing with engineering. The word firm was not used for the purpose of indicating the Constitution of the firm, namely, a proprietorship or partnership, but in order to identify a class of firm providing taxable service within the meaning of Section 65(48)(g) . 6. The dispute in the above case was as to whether a limited engineering company would al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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