2008 (1) TMI 220

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..... consulting engineer and intellectual property right services, prima facie goes beyond the SCN as the proposal in the notice was only for the levy of service tax under the heading consulting engineering services – stay granted - ST/167/2007 - S/34/2008-WZB/C-I/(C.S.T.B.), - Dated:- 10-1-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) [Order per : Jyoti Ba .....

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..... e Revenue to rebut the stand of the assessee, and the decision in the case of Bajaj Auto Ltd. v. CCE, Aurangabad reported in 2006 (3) S.T.R. 411 = 2005 (179) E.L.T. 481 (Tribunal). The finding of the Commissioner that the payments have to be apportioned between rendering of services of consulting engineer and intellectual property right services, prima facie goes beyond the show cause noti .....

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