2009 (10) TMI 4

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..... or the Respondent. [Order]. - I have heard both sides on the appeal against the order of the Commissioner holding that the assessees are rendering "consulting engineer service" so as to be leviable to service tax [penalty has also been imposed upon the assessees]. The services provided by the assessees consisted of processing of raw material, periodical testing of raw materials, finished products .....

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..... he facts of that case where engineers were employed by M/s. Nokia (I) Pvt. Ltd., it was held that the services carried out included technical consultancy so as to bring the assessees within the purview of consulting engineer service liable to service tax under that heading. I, therefore, set aside the impugned order and allow the appeal. (Dictated and pronounced in open court)
Case laws, Deci .....

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