2007 (1) TMI 175

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..... in assessee’s favour in decisions of all the Benches of the Tribunal, therefore, respectfully applying the ratio of the cited judgments, the impugned order is set aside - stay application and the appeals are allowed - ST/241/2006 - 107/2007 - Dated:- 12-1-2007 - DR. S.L. PEERAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER Smt. Yovini Rajesh Kumar for the Appellant. Anil Kumar .....

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..... ries to contest the issue. In all these three appeals, the issue is common and hence, they are taken-up together for disposal as per law. The issue in these three appeals is as to whether Service Tax is to be levied on the royalty and technical services fee paid by the Indian Companies to their foreign counterparts for transfer of technical documents including know-how, patents, trademarks, drawin .....

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..... (172) E.L.T. 400/[2007] 6 STT 411 (Mum.-CESTAT), (e) Same Engines India (P.) Ltd. v. CCE 2005 (186) E.L.T 247 (Chennai-Trib.), (f) Amco Batteries Ltd. v. CCE [Final Order No. 11711/2005, dated 14-9-2005], (g) CCE v. Rubco Sales International (P.) Ltd. [2006] 3 STT 404 (Bang.-CESTAT), (h) CCE v. Micro Finish Valves (P.)Ltd. [2006] 3 STT 307 (Bang.-CESTAT), (i) In .....

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