TMI Blog2008 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices which the assessee had received - As rightly pointed out by learned counsel it is a fundamental flaw in the proceedings and the consequential demand is not sustainable – hence stay is granted - S/208/2007 - 50/2008 - Dated:- 18-1-2008 - Shri P. Karthikeyan, Member (T) [Order per] - M/s. Faiveley Transport India Ltd. has filed this stay application. In the impugned order, after rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Mumbai reported in 2006 (3) S.T.R. 397 (Tribunal) = 2004 (172) E.L.T. 400 (Tri.-Mum.) in arriving at the above decision. Appellant had paid an amount of Rs. 29,98,000/- to M/s. SAB WABCO GROUP AB, Sweden for allowing it to use the brand name of the foreign firm. Another amount of Rs. 61,73,000/- had been paid towards royalty for usage of brand name as well as transfer of technology. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of implementing the statutory provisions relating to service tax. The appellants were put on notice as to their liability to the services received by them, even though the services were not categorized in terms of the provisions of Finance Act, 1994. 4. I have considered the case records and the submissions. The proceedings culminating in the impugned order originated with the Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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