TMI Blog2006 (11) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.B.), - Dated:- 13-11-2006 - [Order per : Archana Wadhwa, Member (J)]. - The issue to be decided in the present appeal is as to whether 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by them under the category of Consulting Engineer services, as well as failed to file their service tax returns. Accordingly, show cause 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 693 (Tribunal) = 2005 (188) E.L.T. 456 (T) (ii) Navinon Ltd. v. CCE, Mumbai - 2006 (3) S.T.R. 397 (Tribunal) = 2004 (172) E.L.T. 400 (T) (iii)Bajaj 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 - 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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