TMI Blog2010 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... e very same issue in the applicant’s own case, and no appeal having been filed by the Revenue against such an order, the earlier order of the Commissioner (Appeals) is binding on the department and had attained finality. Also find that out of the total service tax, the applicant has already deposited an amount of Rs. 12,23,038/- which is considered as enough deposit for the purpose of hearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Penalty of Rs. 5000/- under Section 77 of the Act. 2. Heard both sides and perused the records. 3. The issue involved is regarding service tax liability on the appellant on 'Consulting Engineer Service' and 'Intellectual Property Service'. The appellants had entered into agreements with foreign collaborators for transfer of technology and know-how for manufacture of certain products. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and had attained finality. We also find that out of the total service tax amount of Rs. 65,38,270/-, the applicant has already deposited an amount of Rs. 12,23,038/- which is considered as enough deposit for the purpose of hearing the appeal. Accordingly the stay petition for waiver of pre-deposit of the balance amounts of service tax, interest and penalty is allowed and recovery thereof stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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