2006 (2) TMI 17

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..... emark and as doing so, they have provided technical know-how which cannot be equate to a service rendered by consulting engineer
[Order]. - There are two appeals before us one filed by the Revenue and the other by the assessee M/s. Surya Food & Agro Limited against one and the same order of the Commissioner (Appeals), Noida, dated 10-6-2005. In the impugned order the Commissioner (Appeals) has .....

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..... assessees were rendering services which can be categorized under the taxable head of consulting Engineers chargeable to service tax besides charging interests and penalty he also demanded service tax of Rs. 4,06,720/-. 2. The learned Counsel for the assessee relies upon the trademark use agreement, a plain reading of which would indicate that there was no service rendered by the assessee as a Con .....

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..... im was taxable. He reduced the penalty imposed on the party which is not proper, legal and not acceptable according to Revenue's appeal. It was contended that the assessee had provided "technical assistance/technical know-how" which falls within the ambit of "Consulting Engineering." 3.1. We have examined the case record and heard both sides. The learned Counsel for the assessee relies upon the f .....

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..... on behalf of the Revenue, relied upon the Hon'ble Madras High Court decision in the case of V. Shanmughavel (Dr.) v. Commissioner of Central Excise, Chennai-II, reported in 2001 (131) E.L.T. 14 (Mad.) in which it was held that valuation of immovable property can be regarded as advice in the nature of "Engineering advice" on the basis of knowledge of engineering. 5. This Tribunal in the case of Ba .....

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..... as only permitted the use of their trademark by other parties and while doing so, they have provided technical know-how which cannot be equated to a service rendered by the Consulting Engineer or by a Consulting Engineering Firm. Finding no merits, we set aside the impugned order by allowing the appeal filed by the assessee and dismissing the appeal filed by the Department.
Case laws, Decision .....

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