2008 (5) TMI 36 - AT - Service Tax

Whether the appellant, a provider of technical know-how service can be held liable to service tax as consulting engineer Commissioner has not given reason as to why the ratio of the law cited by appellant is not applicable to the present case - As such, without going into the merits of the case, we would like the Commissioner (Appeals) to deal with the matter afresh after taking into account the various decisions relied upon by the appellants - appeals are allowed by way of remand

Summary

The Appellate Tribunal Cestat Ahmedabad ruled that the appellant M/s Battenfield Extrusion Technik, a provider of technical know-how service, cannot be held liable for service tax as a consulting engineer. The Commissioner (Appeals) was asked to reconsider the matter considering the decisions cited by the appellants. All appeals were allowed by way of remand, and stay petitions were disposed of.