2006 (10) TMI 448

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..... ember The appellant is seeking waiver of pre-deposit of service tax amount of ₹ 21,31,306. The appellants have imported technology which revenue wants to bring within the net of service tax under the category of Consulting Engineer . The original authority had dropped the proceedings relying on the decision of the Commissioner of Central Excise (Appeals) in the case of M/s. San Engine .....

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