2004 (8) TMI 2

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..... -how, equipment, skill, expertise and services for production of VAT Dyes. Show cause notice was issued demanding Service Tax from the appellant under the category of "Consulting Engineer". It is contended on behalf of the appellant that M/s. CIBA Geigy Limited being a manufacturer is not an engineering firm and would not fall under the definition of 'Taxable Service and Consulting Engineer'. On due enquiry, the Additional Commissioner, Central Excise, Thane, confirmed the demand of Service Tax of Rs. 29,15,488/- under Section 73 of The Finance Act, 1994. Interest is also ordered to be recovered. A sum of Rs. 100/- per day is imposed towards penalty from the date the Service Tax was liable to be paid. The Commissioner (Appeals) did not find .....

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..... ax, the said tax shall be paid by such person or on his behalf by any other person authorized by him. In the present case, from the agreement of transfer of technology and know-how, it is apparent and if its services covered then the appellants herein are the recipient of such services, which are provided by M/s. Ciba Geigy Ltd., Switzerland or their authorized representatives in India. They were required to discharge that obligation and liability. The appellants cannot be fastend with the said tax liability since they are being authorized representative of M/s. Ciba Geigy Ltd., Switzerland, is not forthcoming from the records. Therefore, the Commissioner (Appeals) upholding the order dated 27-8-2003 asking the appellants to discharge the t .....

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..... t made to the provisions of Rule 2(d)(1) in August, 2000 to make the receipt liable for payment of tax cannot be extended to tax the appellants for the period prior to such an amendment. 7. Since there was no liability on the appellants, who approached the Department as regards service tax consequent to the agreement, there can be no failure on the part of the appellants in having not filed Service Tax Returns. 8. In view of the fact that the second proviso to Rule 6(1) of the Service Tax was enacted with effect from 28-2-1999, therefore, even there is a liability on the part of the appellants to have discharged the obligations under the Service Tax Law for the period prior to 28-12-1999, the appellants cannot be found to be having .....

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