2008 (5) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri R. K. Verma, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - The applicant filed this application for condoning the delay of 20 days in filing the appeal. In view of the reasons explained in the application, the delay in filing the appeals is condoned. 2. The applicant filed application for waiver of pre-deposit of amount of Service tax of Rs. 7,09,640/- and pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for transfer of Intellectual Property Right under technical assistance agreement. The applicant relied upon the various articles of agreement to show that it is not for consulting engineering service. 3. The contention of the Revenue is that the present remand order passed by the Commissioner (Appeals) whereby it was held that applicant received consulting engineering service, therefore, the i....