9911796707
TMI Blog2008 (7) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Dr. Gautam Ray, JCDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri D.K. Acharya, learned Consultant appearing on behalf of the Appellants states that the Appellants are importing software from M/s. Marctec Int'l Co. Ltd., Taiwan and the same software is being incorporated in the Public Address System and Home Automation System manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals, the relevant period is from March, 2005 to March, 2006. He also argues that the entire demand is in any case time-barred. 3. Heard the learned JCDR, Dr. Gautam Ray who argues that a part of the software imported can be considered as service as import of the same involves downloading of data. He defends the impugned Order under which the Appellants have been levied with Service tax appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 18-4-06. In this regard, our prima facie view is supported by the Tribunal's decision in the case of Lohia Starlinger v. C.C.Ex, Kanpur - 2008 (10) S.T.R. 483 (Tri.-Del.); (iii) We find that the impugned Order has been passed by Shri C.M. Mehra in his purported capacity as Commissioner of Central Excise & Service Tax, Siliguri. We have held in the case of Commissioner of Central Excise, Sili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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