2006 (4) TMI 558

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.... K.K. Agarwal, Member (T) Shri Madhur, Advocate, for the Appellant. Shri Anil Kumar, Jt. CDR, for the Respondent. ORDER [Order per : K.K. Agarwal, Member (T)]. - This is stay application filed by the appellants for dispensing the pre-deposit of the duty demanded by the lower authority. While hearing the said application we find that the matter is squarely covered by the decision of the Tribuna....

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....77; 4,32,200/- etc. 4. The appellant submits that the Commissioner (Appeal) has failed to appreciate that the transfer of technical know how and technology does not mean the services liable to taxes and in this regard they referred the decision of the Tribunal in the case of C.C., Chennai v. Velco Friction Material India Pvt. Ltd. [2006 (3) S.T.R. 588 (T) = 2005 (185) E.L.T. 78 (T)] in which....