2007 (9) TMI 266

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....he Appellant. S.N. Prasad for the Respondent. ORDER M.V. Ravindran, Judicial Member.- This stay application is directed against the Order-in-Appeal No. RKR(77)229/07, dated 24-4-2007. 2. Since the issue involved in this case is in a narrow compass, we grant waiver of pre-deposit of the amount involved and take up the itself for final disposal. 3. The ld. Consultant appearing on beha....

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....hat the appellant while filing appeal herein and before ld. Commissioner (Appeals), had taken a definite plea regarding the non-taxability of their services under the category of 'Technical Testing & Analysis'. The ld. Commissioner (Appeals) in his discussion and findings at paragraph 6 held as under:- "I have carefully gone through the records of this appeal, the written as well as oral submis....