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TMI Blog2011 (3) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... deration was paid by the latter as per the terms and conditions of the contract - Prima facie, the department could claim to levy service tax on this amount under the head ‘scientific or technical consultancy service’ - stay granted. - ST/135/2009 - S/130/2011-WZB/C-I/(CSTB) - Dated:- 21-3-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY :None, for the Appellant. Shri W.L. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical consultancy service . The proposed demand was based on a contract entered into between the appellant and a Russian company, whereunder the latter had agreed to transfer licence for the production of certain aircrafts, engines and airborne equipment as also to transfer licence technical documentation for licensed articles . The amount, which the appellant was liable to pay to the Russia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and seeking to levy service tax under a single head, viz. scientific or technical consultancy service . This addendum to the show-cause notice treated the above contract as a composite contract. The party replied to this addendum as well. They contended inter alia that it was not open to the department to change the classification of service under Section 73(1) of the Finance Act, 1994. It was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o depute their specialists/experts to India to render technical assistance to the appellant in relation to the production of aircrafts/equipments. Separate consideration for this service was also earmarked in the agreement. Prima facie, the department could claim to levy service tax on this amount under the head scientific or technical consultancy service . However, by issuing an addendum to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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