2017 (12) TMI 13

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....ent ORDER Per: S.K. Mohanty Revenue is in appeal against the impugned order dated 13.02.2014 passed by the Commissioner of Service Tax (Adjudication), New Delhi. 2. Brief facts of the case, leading to this appeal, are as follow: 2.1 Respondent herein, is registered with the Service Tax Department for providing services in the taxable category of "Scientific and Technical Consultancy Service"....

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....Services" (STGS) as defined under Section 65(105)(zzzzj) of the Finance Act, 1994, as amended and thus, the respondent is liable to pay Service Tax on amount paid against the said service under reverse charge mechanism, in terms of Rules 2(1) (d) (ivy of Service Tax Rules, 1994 inserted by the Service Tax (Amendment) Rules, 2002, under Notification No. 12/2000 dated 01.08.2002 read with Section 66....

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.....10.2011 issued by the Department on the identical set of facts and adjudicated vide order dated 06.03.2012 was set aside by the Tribunal vide Final Order No.58076/2013 dated 24.10.2013 in favor of the respondent. 2.4 The contentions of the Revenue in this appeal is that the service received by the respondent were rightly classifiable under supply of tangible goods service and accordingly, servic....

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....ide submitted in negative. 5. In view of the fact that the order dated 24.10.2013 passed by this Tribunal in earlier occasion in respect of the same dispute in the case of the respondent has not been stayed or over-ruled, contrary view cannot be taken by the Tribunal in deciding the present appeal and the Principles decided therein can be adopted for deciding the issue in hand. 6. Therefore, in ....