2006 (10) TMI 448

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....nt. ORDER Dr. S.L. Peeran, Judicial Member - The appellant is seeking waiver of pre-deposit of service tax amount of ₹ 21,31,306. The appellants have imported technology which revenue wants to bring within the net of service tax under the category of 'Consulting Engineer'. The original authority had dropped the proceedings relying on the decision of the Commissioner of Central Excise (App....