9911796707
TMI Blog2012 (8) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... to payment of rate of duty/tax - said question falls squarely within the exception carved out in Section 35G, ‘an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment - appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944 which alone has exclusive juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was required to pay technical service charges and royalty fees at 5% on the value addition to the said foreign company for the transfer of technical know-how and technical assistance and accordingly, the assessee paid an amount of Rs. 14,25,958/- and Rs. 5,23,32,958/- to wards royalty and technical services charges respectively to the foreign company for the period from 28-8-2002 to 1-1-2004. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nology (iii) the company is not engaged in the profession of a Consulting Engineer providing advise, consultancy or technical assistance in one or more disciplines of engineering. The transaction between the two companies is a transaction in property and not a transaction of service and the licence to use the patent and or patented technology is a transaction of sale since the patent is of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the order of the Commissioner and restored the order of the Assistant Commissioner. Aggrieved by the same, the revenue is in appeal. 3. Therefore, the question that arises for our consideration in this appeal is whether the assessee is liable to pay service tax under the aforesaid agreements. In other words, the question relates to payment of rate of duty/tax. 4. The said question fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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