2006 (12) TMI 509

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....r ORDER 1. This appeal arises from Order-in-Appeal No. 124/2006-ST, dated 9-6-2006 confirming Service Tax on the appellant on the ground that on their receipt of technical assistance under Technical Know-how Agreement for manufacture of telephone equipment, they are required to discharge Service Tax under the category of "Scientific and Technical Consultancy Services". Appellants cannot be l....

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....y the Commissioner in his impugned order wherein he went on to hold that the assessee is not the provider of service inasmuch as they are not a scientific and technological research institution or organization. The learned Counsel also relied on the Final Order No. 921/2006, dated 10-5-2006 rendered in the case of BST Ltd. v. CCE [2007] 6 STT 87 (Bang. - CESTAT) wherein also on similar grounds the....