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2008 (5) TMI 119

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..... ement consultancy service’ the person concerned must render any advice, consultancy or technical assistance - prima facie case is in favour of the appellant and accordingly grant full waiver of the pre-deposit is granted - ST/237/2008 - ST/167/2008/(PB), - Dated:- 28-5-2008 - Justice S.N. Jha, President and Shri Rakesh Kumar, Member (T) S/Shri S.C. Kamra G.K. Mahajan, Advocates, for the .....

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..... al in Mahindra Mahindra Ltd. v. Commissioner of Central Excise, Mumbai-IV, 2006 (2) S.T.R. 212 and M/s. Daurala Organics v. CCE, Meerut-I, Service Tax Appeal No. 483 of 2007. 2. In this view of the matter, we find prima facie case in favour of the appellant and we accordingly grant full waiver of the pre-deposit and thus allow this application. (Dictated and pronounced in the open .....

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