C.N.B. Nair, Technical Member - The appeal is directed against demand of service tax of about Rs. 12 lakhs, and penalties. The demand is in regard to the appellant’s receipts in connection with the construction of a hanger for Air India at Mumbai. The lower authorities have held that appellant’s role in the construction of the hanger was that of consulting engineer and attracted levy of service tax under the heading "consulting engineering service". According to the order, appellant is an consulting engineer and Air India the client in regard to the hanger construction.

2. The contention of the appellant is that the role of the appellant in the hanger project is one of getting the construction project executed and not one of rendering any consultancy service. During the hearing of the case, learned Counsel for the appellant has taken us through various provisions in the contract to show that appellant was not rendering any engineering consultancy service and the project was basically one of construction and the appellant was being paid 6 per cent of the project cost for executing the project.

3. We have perused the records and heard DR also.

4. Clause 1.2 of the contract defines