2007 (8) TMI 83

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..... - Appeal No. ST/418/2007 - Stay Order No. 442/2007 (PB) - Dated:- 29-8-2007 - [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pie-deposit of amount of Service Tax of Rs. 63,17,721/- and penalties. In this case, the demand is confirmed by treating the applicant as provider of consulting engineer service. 3. The Revenue .....

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..... he case of Daelim Industrial Co. v. CCE reported in 2006 (3) S.T.R. 124 = 2003 (155) E.L.T. 457 (Tribunal) where the Tribunal set aside the demand of Service Tax which was raised on the same ground. The contention is that appeal filed by the Revenue was dismissed by the Hon'ble Supreme Court. The applicant also relied upon the decision of the Tribunal in the case of CCE v. Larsen Toubro Lt .....

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