TMI Blog2004 (10) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, the appellants are required to pre-deposit Service Tax of Rs. 31,45,170/- and penalty of Rs. 1,81,000/. The appellants are based in Japan. They had transferred technical know-how in terms of their licence to their Indian counterpart. Their contention is that they are registered under the Research and Development C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication to consider the transfer of technical know-how falling within the category of consulting engineer services. He submits that the order is not a proper order and requires to be set aside on this ground alone. He further submits that the Mumbai Bench in the case of M/s. Navinon Ltd. v. CCE, Mumbai [2004 (172) E.L.T. 400 (Tribunal) = 2004 TIOL 710 CESTAT-Mum.] has held that the transfer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the services rendered by the appellant will clearly fall within the category and they should pre-deposit the amounts as they are not pleading financial hardship. 2. On a careful consideration of the findings given by both the authorities, we are inclined to agree with the learned Counsel that the learned Commissioner has not considered all the 18 grounds in the order. The order cannot be said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification will have only prospective effect and cannot be said to have effect for the period in question, which is November, 1998 to December 2000. As the appellants have shown strong prima facie case in their favour, therefore the stay application is allowed unconditionally granting full waiver of the amount in question and staying its recovery till the disposal of the appeal. Revenue is barred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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