COMMISSIONER OF SERVICE TAX Vs. SKF INDIA LTD.

JUDGEMENT

(1.) Revenue has come up in this appeal challenging the legality and correctness of the order passed by the CESTAT in Final Order No. 1061-63 dated 15-6-2006 wherein the appeal filed by the respondent-assessee has been allowed by the tribunal by setting aside the order passed by the Commissioner of Service Tax.

(2.) Facts leading to this case are as hereunder:

(3.) We have heard the counsel for the parties.