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<h1>Appellate Tribunal rules in favor of M/s Battenfield Extrusion Technik in service tax liability case</h1> <h3>Battenfield Extrusion Technik Versus CCE & Cus.</h3> Battenfield Extrusion Technik Versus CCE & Cus. - tmi The Appellate Tribunal Cestat Ahmedabad ruled that the appellant M/s Battenfield Extrusion Technik, a provider of technical know-how service, cannot be held liable for service tax as a consulting engineer. The Commissioner (Appeals) was asked to reconsider the matter considering the decisions cited by the appellants. All appeals were allowed by way of remand, and stay petitions were disposed of.