(1.) THE appeal of the Revenue arises out of the order of the Commissioner (Appeals), who has set aside the demand of Service tax of Rs. 2,42,131/ - being the tax sought to be levied on amounts received by the respondent herein from M/s. International Amusement Ltd. and M/s. Siti Cable Network Ltd. during the years 2000 -2001 and 2001 -2002 as Consulting Engineers, and Rs. 2,78,884/ - as Service tax on his market research agency as the respondent had received from three companies, the amounts for Service tax rendered.
(2.) I have heard both the sides.
(3.) IN the result, I uphold the impugned order and reject the appeal.