2008 (10) TMI 69

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..... /2008-ST dt. 23.10.2008 certified on 3.11.2008 in Appeal No. ST/574/2006) Shri Rajesh Chhiber, Adv. for the Appellant. Shri L.B. Yadav, DR for the Respondent. [Order per Rakesh Kumar Member (Technical)] - The appellant are manufacturer of self adhesive pressure sensitive holograms and heat sensitive hot stamping holograms, which they manufacture in their factory at Noida. During the period from .....

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..... CC (Appeals) vide the impugned order dated 29/09/06 upheld the Assistant Commissioner's order. 2. Heard both the sides. 3. Shri Rajesh Chhiber, Advocate, the learned counsel on behalf of the appellant pleaded that the appellant being a manufacturer were not covered by the definition of "consulting engineer" during the period of dispute, that during the period of dispute, as per the definition of .....

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..... dvice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering and that this Tribunal in the case of Shakumbari Sugar & Allied Ind. Ltd. vs. CCE, Meerut-I reported in 2006 (75) RLT 215 (CESTAT-Del.) = 2006 (4) S.T.R. 567 (Tri.-Del.) and Shree Sidhball Steels Ltd. vs. CCE, Meerutreported in 2006 (75) RLT 215 (CESTAT-Del.) = 2007 (8) S.T.R.191 (Tri.-De .....

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..... ded technical consultancy to some persons, are covered by definition of "consulting engineers" during that period. We find that the issue involved in this case is squarely covered by this Tribunal's decision in the case of Shakumbari Sugar & Allied Ind.  Ltd. vs. CCE, Meerut-I (Supra), wherein the Tribunal held that mere employment of engineers would not make an organization an engineering or .....

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..... of this case as in that case the issue involved was whether the expression - "Engineering firm" used in the definition of "consulting engineers" includes a company. In view of this, we hold that the appellant were not covered by the definition of "consulting engineer" during the period of dispute and hence they were not liable to pay any service tax. The impugned order, therefore, is not sustainab .....

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