TMI Blog2008 (5) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... “Consulting Engineer’s Service” - appellants have succeeded in making out a prima facie case – stay granted - S/2/2008 - 400/2008 - Dated:- 16-5-2008 - Shri P.G. Chacko, Member (J) Ms. Dhana Madhri, Advocate, for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order] - After examining the records and hearing both sides, I note that the challenge in this appeal is aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 (5) S.T.R. 281 (Tri.-Del.)], wherein service tax was held to be payable on the consideration paid by the assessee to a foreign company for technical assistance rendered by the latter. It was held, in that case, that technical assistance came within the ambit of Consulting Engineer's Service under Section 65(31) of the Finance Act. The lower authority has also relied on the above decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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