2010 (6) TMI 120

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..... tinued after 7.7.97. Held that- Finding no evidence on record to show that Consulting Engineering Service was provided during the impugned period and also relying on the decision of the Tribunal NYCO S.A. vs Commissioner of Service Tax, Delhi 2009 -TMI - 32712 - CESTAT, NEW DELHI cited by the ld.counsel, the appeal of the appellant is allowed. - ST/49/04-Mum - A/191/2010-WZB/C-II/CSTB - Dated:- 8 .....

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..... s on the decision of the Tribunal in the case of NYCO S.A. vs Commissioner of Service Tax, Delhi [ 2009(15)S.T.R. 470 (Tri-Del.) . 2. The ld. D.R. supports the order of the authority below. 3. Heard both sides and perused the records. The Order-in-Original brings out the fact that the commercial production of the Appellant started on 1.3.96. There is no evidence on record to suggest that Co .....

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