TMI Blog2006 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... L. Peeran, Member (J)]. - The appellant is aggrieved with Order-in-Appeal No. 8/2003 ST dated 29-10-2003 by which the Commissioner (A) has held that the appellants are rendering services under the category Consulting Engineer . The appellant s contention is that they are not providing any services under the said category. They have entered a Memorandum of Understanding with M/s. Electronics Rese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o participate in the conduct of theory and laboratory. 2. As they themselves carry on the activity of imparting training, the question of they being considered as Consulting Engineer does not arise. They contend that the services are in the nature of commercial coaching or training, which is a new service introduced w.e.f. 1-7-2003 by Budget 2003-2004. In view of this submission they contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of imparting training and sharing the fruits of the fees received by the appellants and the ER DCI for the purpose of bringing the services within the net of Consulting Engineer . The service provider should render only services which are in the advisory capacity as an expert. The activity carried on by the appellant cannot be considered to fall within the category of Consulting Engineer, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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