SHRIRAM HOLOGRAPHICS Vs. CCE

JUDGEMENT

(1.) THE appellant are manufacture of self adhesive pressure sensitive holograms and heat sensitive hot stamping holograms, which they manufacture in their factory at Noida. During the period from 30/06/2001 to 16/08/2003, they provided technical consultancy to some of their clients for which total amount charged by them was Rs. 36,50,000/ -. The Revenue treating them as "consulting engineers" seeks recovery of service tax amounting to Rs. 2,05,500/ - on this amount alongwith interest on it at the applicable rate, besides imposition of penalty under Section 78 of the Finance Act, 1994. The appellant's plea is that during the period of dispute, they were not covered by the definition of "consulting engineers", as given under Section 65(31) of the Finance Act. The Assistant Commissioner vide Order -in -Original dated 28/01/06 confirmed the service tax demand alongwith interest on it at the applicable rate and beside this, imposed penalty on them under Section 76, 77 and 78. On appeal, CC (Appeals) vide the impugned order dated 29/09/06 upheld the Assistant Commissioner's order.

(2.) HEARD both the sides.

(3.) SHRI L.B. Yadav, the learned Departmental Representative, reiterating the Commissioner (Appeals)'s findings in the impugned order pleaded that the appellant during the period of dispute were covered by the definition of consulting engineers and in this regard he relied upon Hon'ble Calcutta High Court order in the case of M.N. Dastur & Company Ltd. v. Union of India reported in .