2006 (4) TMI 568

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..... , we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The original authority had demanded Service tax from the appellants for the period November, 2002 to July, 2004 in respect of a service received by them from their foreign collaborators. This service was held to be Consulting En .....

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..... gainst the demand of Service Tax, ld. Commissioner (Appeals) ought not to have directed any pre-deposit. He has elaborated this point by submitting that the service received by the assessee from the supplier of technical know-how was not in the nature of Consulting Engineer's Service as held by the department. Ld. SDR, on the other hand, submits that the above service received by the assesse .....

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..... gn collaborator. It, on the other hand, maintained that the assessee was availing Consulting Engineer's Service throughout the period of dispute. It has been consistently held by this Tribunal that providing technical know-how is not to be equated with providing Consulting Engineer's Service. Thus the assessee has prima facie case against the demand of Service Tax and against the penalty .....

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