2008 (5) TMI 95

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..... etc. was not exigible to service tax under the category of ‘Consulting Engineer’s Service’ - prayer for waiver of penalty and demand is accepted - S/09 of 2008 - 404 of 2008 - Dated:- 16-5-2008 - P. Karthikeyan, Member (T) M. Kannan for the Appellant. M.K. A.K. Mohiddin for the Respondent. [Order per P. Karthikeyan, Member (T)] - The impugned order demanded an amount of Rs.36,05 .....

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..... during the material period August, 2002 to February, 2003. The original authority had dropped the proposals to demand service tax on the royalty paid by the appellants following the ratio of the decision of the Tribunal in Navinon Ltd. v. CCE 2004 (172) ELT 400/[2007] 6 STT 411 (Mum.-CESTAT). The impugned order was passed pursuant to revision in terms of section 84 of the Finance Act, 1994. .....

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..... tilizer Co-op. Ltd. v. CCE [2007] 6 STT 283 (New Delhi - CESTAT) and Nokia India (P.) Ltd. v. Commissioner of Customs [2006] 3 STT 209 (New Delhi - CESTAT). 4. I have carefully considered the submissions. I find that the dispute is no longer res integra. The issue has already been settled in favour of the assessee. The case law cited by the Ld. Counsel support his prayer for waiver and .....

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