9911796707
TMI Blog2010 (2) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. - This appeal is filed by M/s. Elgi Rubber Products Ltd. seeking to vacate the impugned order which sustained the demand of Rs. 55,834/- and imposed penalties under various sections of the Finance Act, 1994 including equal amounts of penalty on the amount of demand under Sections 76 and 78 or the Act ordered by the jurisdictional Assistant Commissioner. The facts of the case are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered with the foreign supplier on condition that they would pay royalty on sale of the products manufactured at mutually agreed rates. Subsequently, the assessee got registered with the department as a recipient of Intellectual Property Rights and paid service tax under that head w.e.f. 10-9-2004. As the impugned activity was not taxable under the category 'Scientific and Technical Consultancy,' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein was not liable to discharge service tax on consulting engineer services received from abroad from a non-resident having no office in India prior to 1-1-2005. In the instant case the period of dispute was prior to 1-1-2005. Therefore, in view of the above decision of the Tribunal also the impugned demand and penalties are not sustainable. 4. Learned SDR reiterates the arguments contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tancy' is not sustainable in law. The ratio of the judicial authorities cited by the learned Counsel for the appellant also held that recipient of taxable services from a person abroad having no office in India was not liable to pay tax on such services prior to 1-1-2005 (prior to 18-4-2006 as per the judgment in Indian National Shipowners Association). In the circumstances, I find that the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
