TMI Blog2007 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... al in an earlier case and decided against the Revenue - order of the Appellate Commissioner upholding the order of the adjudicating authority of rejection of refund is contrary to law so assessee’s appeal allowed for refund - C/220/2007-SMB - 1689/2007-SM(BR)(PB), - Dated:- 20-11-2007 - Justice R.K.Abichandani, vice-President [Order].-1. The appellant has challenged the order of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized representative for the department supported the reasoning of the Commissioner (Appeals) contending that the circular dated 13.05.2004, did not stipulate that the services rendered were not liable to service tax under the category "consulting engineer". 5. The issue involved is covered by the decision of the Tribunal in an earlier case and decided against the Revenue in Yokogawa Blue St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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