2008 (6) TMI 69

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..... ondent. [Order per : Justice S.N. Jha, President]. - This appeal by the assessee has come up for hearing on the point of waiver of pre-deposit and stay. The dispute relates to the service provided by the appellant to various pardes under different agreements. Sample copy of one such agreement entered with M/s. Ramanathan Metal Sections has been brought on record along with the paper book. The rel .....

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..... y way of advice, consultancy or technical assistance alone can be called service provided by a consulting engineer, and, therefore, the impugned demand by way of service tax towards Consulting Engineer Service allegedly provided by the appellant is not maintainable. It is stated that for the service provided as intellectual Property Rights Service, the appellant is paying service tax from 10-9-200 .....

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