2008 (4) TMI 201

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.... Appellant. Shri C. Lama, JDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This application is filed by the applicant for waiver of pre-deposit of amount of Service Tax of Rs. 4,39,620/- and equivalent amount of penalty. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the liability to pay Servi....

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....hat the agreement between M/s. Karbo Chem and applicant indicates that first party will provide technical know-how for the purpose of manufacturing and marketing of "Acetylene Carbon Black" for which the applicant is required to pay them a consideration, for the basic engineering package a sum of Rs. US $ 115,000/-. We find that the issue involved in this case covered by the series of decisions of....