2006 (10) TMI 322

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....ppellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, the appellant is required to pre-deposit Service Tax of Rs. 1,62,084/- along with interest. There are two portion (sic) of demands raised against the appellants. (a)     Service Tax for pre-design, drawing, technical assistan....

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..... The same has been added in the activity of "Commissioning and Installation charges". The Commissioner has referred to the Invoice No. 382 dated 17-1-2004 issued to M/s. Malayala Manorama pertaining to the entire work done by them. It is the contention of the learned Counsel that the said invoices refers to several other activities which cannot be brought within the activity of Service Tax. Their....

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....invoice was raised by them at every stage. This portion of defence has not been dealt by the Commissioner in the impugned order and to that extent the order is also not a speaking order. 4. On a careful consideration, we notice that the appellants have taken well sustainable grounds in the matter. It is an admitted position that the engineering designs and technical assistance so rendered ....