2008 (7) TMI 48

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....cal) Shri B. K. Singh, Authorized Representative (DR), for the appellant. Shri Willingdon, Advocate, for the Respondent. [Order per S.S. Kang, Vice President] -  Heard both sides. Revenue filed this appeal against the impugned order, whereby demand of service tax was set aside on the ground that respondents were not received any consulting engineering service. 2. The brief facts o....

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....port fee was not demanded even in the show cause notice, therefore, the revenue wants to make a new case at this stage which is not permissible. 4. In respect of the service tax on royalty, the contention of respondent is that this issue is now settled by various decisions of the Tribunal against the revenue. The respondent relied upon the decision of Tribunal in the case of :- (i) Navinon L....