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2008 (11) TMI 133

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..... 12-2002 - 355 of 2007 - ST/374 of 2008 - Dated:- 24-11-2008 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT and M. VEERAIYAN, TECHNICAL MEMBER L. B. Yadav for the Appellant. Randhir Singh for the Respondent. [Order per : Ms. Jyoti Balasundaram, Vice President.]. - The issue involved in the present appeal is levy of service tax under the category of Consulting Engineer on royalty remitted .....

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..... nal Inc. v. CCE [2005] 5 STT 4 (Mum.-CESTAT) to contend that the Commissioner (Appeals) has relied upon the stay order while the final order has yet not been passed. However, the decisions of the Tribunal in Navinon Ltd's case (supra), Bajaj Auto Ltd.'s case (supra) and the Larger Bench in Hindustan Zinc Ltd. v. CCE [2009] 18 STT 67 (New Delhi-CESTAT) directly cover the issue and therefore, .....

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