2007 (3) TMI 62

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..... fficient evidence from revenue rejected his contention by the learned JDR - ST/39/2005 - 379/2007 - Dated:- 22-3-2007 - [Order per] - This Revenue s appeal arises from the Order-in-Appeal No 26/2005 dated 28-2-2005 by which the Commissioner (Appeals) has set aside the Order-in-Original No 82/2004 dated 30-7-2004 by which the Assistant Commissioner held that the assessee have to pay service tax .....

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..... ly to visit units which need a certification as an ISO 9001 and examine their management system to find out as to whether they fulfil the requirement for the said certification. After due consideration of all the documents, the Commissioner (Appeals) has satisfied himself that the activity of the party does not come within Para 10 of the Circular No. 1 / 1 /2002-S.T. dated 26-2-2002. Thus the asse .....

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