LAWS(CE)-2005-5-168

COMMISSIONER OF CENTRAL EXCISE Vs. JAIN STEEL

Decided On May 13, 2005
COMMISSIONER OF CENTRAL EXCISE Appellant
V/S
Jain Steel Respondents

JUDGEMENT

(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.