TMI Blog2007 (2) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... S. A/150-151/WZB/2007/CSTB/C-I - Dated:- 22-2-2007 - ORDER Ms. Jyoti Balasundaram, Vice President. - The above appeals raise out of the order of the Commissioner of Central Excise who has confirmed service tax demands of Rs. 27,71,955 raised in show-cause notice dated 28-10-2004 and Rs. 2,38,09,000 raised in show-cause notice dated 20-5-2005 on account of ,services availed by them after 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were liable to pay service tax. The second demand has been confirmed on technical know-how fees the expenses paid by the appellants, holding technical know-how as a service falling under the category of consulting engineer services. 2. We have heard both sides. 3. As regards the first demand, we find that the appellants had disputed that the German firms and the US firm were engineering fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person who is a non-resident or is from outside India, who does not have any office in India, such service was notified in the official gazette, in exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 only on 31-12-2004 with the issue of Notification No. 36/2004-ST which came into force on 1-1-2005, while the period in the present case is prior to such date, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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