2009 (8) TMI 366

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..... consulting and engineering services and royalty charges under the category of the same consulting and engineering services. The said show-cause notices were confirmed by the Original Adjudicating Authority. Commissioner (Appeals) remand back the matter to examine the issue in light of the decision referred by the appellant. Held that- the appeal of the revenue disposed of. - ST/69/2005 - A/1763/ .....

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..... ioner (Appeals), who seems to have agreed with the same but remanded matter to the Original Adjudicating Authority by observing that the said authority did not examine the disputed issue in the light of the above decisions. 2. The Commissioner (Appeals), while remanding the matter, also taken into consideration the other charges paid by the appellant to their foreign collaboratories and observed .....

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..... the appellate level. However, without expressing any opinion on the factory aspect, we direct the Original Adjudicating Authority, to whom the matter stands remanded by the Commissioner (Appeals), to decide the issues afresh, which were already the subject-matter of the show-cause notices and within the four corners of the notice itself. Appeal is thus disposed of in above terms. - - TaxTMI - .....

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