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TMI Blog2011 (4) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal, which has held that the assessee is not liable to pay service tax. 2. The assessee M/s. Aquamall Water Solutions Limited have entered into an agreement with a foreign company by name M/s. Dometic A.B. Sweden for the transfer of technology a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for manufacturing the components required for manufacture of water purifiers, which is primarily for purchase by Dometic A.B. or their nominees situated across the globe. The assessee is also permitted to sell the products manufactured as above in India. The moulds and tools which are received form China are not paid for by the assessee as they are meant for manufacture of products required by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand before the Commissioner, which did not find favour of the Commissioner. Therefore, he passed an order dated 15-9-2006 by setting aside the order passed by the Assistant Commissioner and levied the service tax, interest and penalty. Aggrieved by the said order, the assessee preferred an appeal to the Tribunal. The Tribunal following its earlier judgments held that the activity does not fall wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alore Refineries and Petro Chemicals Limited in CEA No. 6/2007 D.D. 1-9-2010 [2011 (270) E.L.T. 49 (Kar.)]. The appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944, which alone has exclusive jurisdiction to decide the said question. 5. In that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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