AMET LTD. Vs. STC

JUDGEMENT

(1.) THIS appeal is directed against the OIA No. 95/2005 CE dt. 29/3/2005.

(2.) THE relevant facts that arise for consideration are:

(3.) LD . Jt. CDR appearing on behalf of the Revenue would contend that it is a an admitted fact that the appellant is recruiting engineers or specialists for on site work at the plant of JVSL and this could be considered as an engineering consultancy. It is her submission that there are statements on record which indicate that JVSL are not paying any salary to the selected persons and they were not employees of JVSL. It is her submission that the remuneration paid to appellant by M/s. JVSL, can be considered as charges for giving consulting engineering services which is equal to the contract valued paid to the appellant.