2006 (7) TMI 681

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..... ent : R.K. Singla ORDER Dr. S.L. Peeran, Judicial Member - This appeal arises from the Order-in-Original No. 7/2005 dated 29-11-2005, passed by the Commissioner of Service Tax, Bangalore confirming the service tax on the appellants on the ground that they were carrying on the services of 'Commercial Training and Coaching Services' to their customers for correct usage of the technology. The Com .....

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..... onsideration and detailed examination had dropped the proceedings by the Order-in-Original No. 49/04 (ST)/1495 dated 26-5-2004. However, the Commissioner of Service Tax has confirmed the demand. The appellant's contention is that they did not undertake any advice, consultancy and technical assistance in any field of engineering. Their activity is neither structural engineering works or civil/mecha .....

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..... y field of the engineering. They have relied on the following Tribunal rulings- (a) Chennai Telephone v. CCE 2004 (169) ELT 222/[1994-2006] STT 505 (Chennai - CESTAT) (b) CCE v. MRF Ltd. 2005 (179) ELT 472/ 1 STT 80 (Chennai - CESTAT) (c) Yokagawa Blue Star Ltd. v. CCE [2005] 1 STT 107 (Bang. - CESTAT) (d) Spic SMO Ltd. v. CCE 2005 (184) ELT 151/ 2 STT 73 (Chennai - CESTAT) (e) Amet Ltd. .....

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