2004 (10) TMI 10

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1994. It also imposed penalties on the respondents under Sections 76 to 78 of the said Act. The decision of the original authority was set aside by the Commissioner (Appeals) in an appeal filed by the assessee. It was held by ld. Commissioner (Appeals) that the service received by the assessee from the foreign company was not "Consulting Engineer Service" but in the nature of "Scientific and Technical Consultancy Service", which had become a taxable service with effect from 16-7-2001 only. The respondents had received the service from the foreign company and paid for the same prior to 16-07-2001. Therefore, ld. Commissioner (Appeals) set aside the demand of Service Tax. The present appeal is against the decision of the lower appellate autho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... works or relating to construction management." Ld. Commissioner (Appeals) has treated the services obtained by the respondents from abroad as "Scientific and Technical Consultancy Service", which was not a taxable service prior to 16-7-2001. The period of dispute in the instant case is 2000-01. 4. Ld. Counsel. has referred to the terms of the relevant agreement between M/s. MRF Ltd. and M/s. Tyreign Inc., USA. I have perused this agreement available on record. It is seen that this agreement provided for the services of Mr. Fred Lewis (Director and Secretary of the foreign company) being given to M/s. MRF Ltd. for its "research and development activities with regard to automotive tyres". This nature of the services provided by M/s. Tyreign .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... respondents are registered with the department for payment of service tax on "Scientific and Technical Consultancy Service" as evidenced by the registration certificate issued under Section 69 of the Finance Act, 1994. 5. Ld. Counsel . has made another forceful submission. He has contended that "Scientific and Technical Consultancy Service", which was specified for the purpose of levy of Service Tax with effect from 16-7-2001, was not a part of the pre-existing "Consulting Engineer Service" prior to the said date. In other words,"Scientific and Technical Consultancy Service" was a new service introduced on 16-7-2001. Ld. Counsel has referred to Section 137 of the Finance Act, 2001, which provided for the levy of Service Tax on 15 ne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X