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TMI Blog2013 (11) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ices merit classification under IPR service - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting Engineer's Service - Decision in the case of ARACO CORPORATION versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2004 (10) TMI 16 - CESTAT (BANGALORE)] followed - Decided in favor of assessee. - ST/87/06 - - - Dated:- 3-7-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice price of the licensed products manufactured by them. The department was of the view that the said transaction attracts service tax liability under Consulting Engineer's Service and accordingly a notice dated 22/02/2003 was issued to the respondent demanding service tax of Rs. 5,38,900/- along with interest thereon by classifying the service under Consulting Engineer's Service for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Navinon Ltd. vs. Commissioner of Central Excise, Mumbai 2004 (172) ELT 400 ; Bajaj Auto Ltd. vs. Commissioner of Central Excise, Aurangabad 2005 (179) ELT 481 and the department's appeal against the said decision of the Tribunal is pending before the Hon'ble High Court. 5. The Ld. Superintendent (AR) appearing for the Revenue reiterates the grounds urged in the appeal memoran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply of technical know-how does not come within the purview of Consulting Engineer's Service. 6. We have carefully considered the submissions made by both the sides and also the grounds urged in the cross objection by the respondent. 6.1 This Tribunal in a large number of decisions on the subject matter has held that supply of technical know-how and technical assistance does not come under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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