2004 (8) TMI 713

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..... No. 202/2004 dated 31-3-2004 passed by Assistant Commissioner of Central Excise, Service tax Division, Bangalore I Commissionerate. The facts of the case are as follows : 2. The appellants have developed a technology for manufacture of High Bit Rate Digital Subscriber Line Equipment and sold the same to M/s. Variant Telecom Limited and collected an amount of ₹ 40,000/- from them for the p .....

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..... 003. Hence during the relevant period, it is not liable to service tax. 4. I have gone through the records of the case carefully. It is seen that the adjudicating authority has decided the issue even without the reply to the show cause notice from the appellant. He stated that inspite of two reminders calling for reply to the show cause notice and fixing the date of personal hearing the appella .....

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