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2009 (4) TMI 58

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..... on and commissioning - Tribunal came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consulting Engineers – therefore, Tribunal is right in upholding levy of service tax on Engineering and other services rendered by the respondent under the charging entry “Consulting Engineers Service” - finding of the Tribunal that no exc .....

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..... the other for rendering services in the form of installation and commissioning. We are of the view that Tribunal rightly came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consulting Engineers. We therefore dismiss the appeals. We take note of the finding of the Tribunal that no excise duty is payable on the charges on .....

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