2006 (2) TMI 660

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... TECHNICAL MEMBER For the Appellant : J.H. Motwani For the Respondent : Ajay Saxena ORDER PER MS. JYOTI BALASUNDARAM, VICE PRESIDENT. - After hearing both sides for some time on the application for waiver of pre-deposit of Service Tax of ₹ 69,500 and penalty of ₹ 500 under section 75A, penalty equal to Service Tax under section 76, ₹ 5,000 under section 77 and penalty equa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f CCE v. Gujarat Goldcoin Ceramics Ltd. 2005 (187) ELT 193 (Mum. - CESTAT) which also relied upon Tribunal's earlier order in DGP Windsor India Ltd. v. CCE [Order No. A/593/2004-WZB/C.II dated 19-7-2004 ]. In the light of the above circular and the above judgments, we hold that the services rendered by the appellant herein do not come within the category of Consulting Engineer and hence set aside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X