2008 (11) TMI 133

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..... [Order per : Ms. Jyoti Balasundaram, Vice President.]. - The issue involved in the present appeal is levy of service tax under the category of Consulting Engineer on royalty remitted by the respondent on technology received from M/s. Allied Signal Technologies, USA. The amount was remitted over a period of time ending with 2-9-2002. 2. We have heard both sides. In the appeal filed by the reven....