2006 (5) TMI 450

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..... Finance Act, 1994, and penalty of Rs. 1,000 under section 77 of the Finance Act, 1994, and penalty of Rs. 100 per day under section 76 of the Finance Act, 1994, arises out of the order of the Commissioner of Central Excise and Customs, Vadodara. The demand has been confirmed on the ground that the applicants herein were rendering consulting engineer's service to IOCL, Gujarat. We have he .....

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..... of 10 per cent. licence fee for agreements and the remaining for PDBEP fee is for transfer of technology as seen from the agreement in question, once it is a payment, whether of royalty or a fee for transfer of technology, the decisions of the Tribunal relied upon the applicants cited before the adjudicating authority will prima facie apply and following the ratio thereof, we hold that the servic .....

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