2011 (4) TMI 572

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..... dian Oil Corporation Ltd has come up in appeal against the order in appeal. 2. The issue involved in this case is the payment received by M/s Indian Oil Corporation Ltd for transfer of technical specifications and knowhow for manufacture of product called "ZSM-5 Additive" which when added to the Fluid Catalytic Cracking Catalyst enhances LPG yield. This knowhow is provided to Sud-Chemie India Ltd .....

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..... ree requires help beyond this point, the agreement provides for services on payment basis. The disputed tax amount is not relating to any assistance given beyond the initial trial phase. The Revenue is wanting to tax on 20% of sales proceeds paid to Indian Oil Corporation as per the terms of the agreement. 4. The Counsel relies on the decision in the case of Shore to Shore Mis Private Ltd Vs CCE .....

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..... rovided in the initial stage, for which they are not charging is only incidental. Since we are prima facie convinced that the service is not covered by the entry for Consulting Engineer Services during the relevant period of time, the appellants have made a strong prima facie case for wavier of the demands made in the impugned order. Accordingly, requirement of pre-deposit is waived and recovery o .....

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