2006 (11) TMI 23

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er the services provided by the appellants filed under the category of "Consulting Engineer Services" leviable to Service Tax. 2.The facts of the case are that the appellants based in Switzerland are engaged in business of research, development, manufacture and sale of the products "Ingranox". They have also established plants, factories, research and testing laboratories, as well as engineering .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause notice was issued to the appellants, which has been decided by the adjudicating authority with orders as above. 3.The revenue seeks to tax the appellants for the services rendered by them under the category of "Consulting Engineer Services", show cause notice issued to them stands adjudicated by the authorities below. 4.On the other hand, the appellant's claim is that providing of techn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... jaj Auto Ltd. v. CCE, Aurangabad - 2006 (3) S.T.R. 411 (Tribunal) = 2005 (179) E.L.T. 481 (T) (iv) Transweigh (India) Ltd. v. CCE, Mumbai - 2006 (3) S.T.R. 281 (Tribunal) = 2004 (170) E.L.T. 527 (T) (v) Essel Propack Ltd. v. CCE, Mumbai - 2006 (1) S.T.R. 150 (Tribunal) = 2006 (72) RLT 499 (CESTAT.-Mum) Shri Gupta further submits that the sole decision of the Tribunal in the case of Transweigh ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X