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TMI Blog2010 (9) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ract the provisions of service tax. - 29 of 2010 (O&M) - - - Dated:- 14-9-2010 - CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. HPS Ghuman, Advocate for the appellant. Mr. J.F. Pochkanawalla, Senior Advocate with Mr. Kanwal Goyal, Advocate for the respondent, in STA No. 29 of 2010. Mr. S.K. Mukhi, Advocate for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical advice of M/s NYCO, Paris for which an agreement dated 3.12.1993 has been reached. The said technical advice amounted to service exigible to tax under Section 65(105) read with Section 65(21) of the Finance Act, 1994. As per notification dated 2.7.1997, services rendered by the Consulting Engineer were taxable. 3. After considering the response of the noticee, the demand for service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without participation in joint venture. We find from the averments of the ld. counsel for appellants that the very incorporation of a joint venture Company in India is to share the fruits of joint venture by both the parties manufacturing described goods. No doubt engineering aspect may be involved while rendering the expertise but to bring any concern to the fold of law, Revenue has to strictly d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Commissionerate, Ludhiana v. M/s Bhandari Hosiery Exports Ltd., CEA No. 30 of 2009 decided on November 17, 2009, wherein it was held that since Section 66A of the Finance Act, 2006 was enforced w.e.f. 18.4.2006 in respect of service rendered outside India, no service tax was leviable in respect of rendering of such services prior to the said date. Reliance was placed therein on judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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