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TMI Blog2006 (5) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. 1/2005-ST, dated 21-9-2005 passed by the Commissioner of Customs and Central Excise, Cochin. 2. The appellants are manufacturers of audio systems. They were having Technical Assistance Agreement with the foreign collaborator M/s. Sanyo Technosound Co. Ltd. According to the terms of agreement, the appellants are required to pay royalty for the technical know-how received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of the Tribunals including this Tribunal. She relied on the following decisions of the Tribunal wherein it has been held that the technical know-how given by the foreign collaborator would not amount to the services of the consulting engineer . Hence, it was urged that the demands and penalties are liable to be set aside. I. Navinon Ltd. v. CCE, Mumbai-VI - 2006 (3) S.T.R. 397 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not at all an authorised agent and therefore, they are not liable for payment of tax under the provisions of Rule 6 (1). 5. The learned JDR invited our attention to the Technical Assistance Agreement entered by the appellants with the foreign collaborators and said that as per article 8.06 of the agreement, the appellant is required to bear all the tax liability in India. Therefore, the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered irrelevant. Therefore, we do not want to go into the other legal aspects raised by the learned Advocate. In these circumstances, the demand of Service tax and imposition of penalties under the various sections of the Finance Act are not justified, hence, we set aside the impugned order. The stay and appeal are allowed with consequential relief. (pronounced and dictated in open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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