2015 (7) TMI 757

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....ondent : Shri Jitendra Nair, AR ORDER Per: P K Das: 1. Heard both the sides and perused the records. 2. The issue relates to the demand of Service Tax of Rs. 77,150.00 along with interest and penalty for the period 1998-99 under the category of "Consulting Engineering services". By Order No.A/585/WZB/05/CI(CSTB), dt. 15.12.2005, the Tribunal remanded the matter to the Commissioner (App....

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....4. We are unable to accept the findings of the Commissioner (Appeals). It is seen from the records that the customer had certified that the payment was made for the purpose of technical know-how. The Revenue has not disputed the authenticity of the certificate at any point of time. No enquiry was conducted by the Department in respect of this certificate. Hence, there is no reason to dis-believe t....