2010 (7) TMI 118

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..... New Delhi] - 484 of 2006 - - - Dated:- 1-7-2010 - Represented by:- Appeared for the Appellant: Shri R. Santhanam, Advocate Appeared for the Respondent: Shri S.R. Meena, DR Coram: Hon'ble Dr. Chittaranjan Satapathy, Member (Technical) Hon'ble Mr. Ashok Jindal, Member (Judicial) Per Dr. Chittaranjan Satapathy: Heard both sides. 2. Shri R. Santhanam, ld. Counsel appe .....

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..... ed decision of the Larger Bench, we are of the view that as contended by the appellants, since in respect of M/s Birla Corporation Ltd. and M/s Kanoria Chenical Industries Ltd. they were only procuring orders, no Service Tax is payable by them in view of cited decision of the Larger Bench. As such, we set aside the impugned order and remand the matter to the original authority for verification o .....

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