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TMI Blog2007 (1) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. ST/162/2002-Mum - Final Order No. A/13/2007/C-IV/(SMB), - Dated:- 4-1-2007 - [Order]. - Heard both sides. 2.This is an appeal filed by the Revenue and the issue is whether the respondent is liable to pay Service Tax on licence fees recovered under the Services of Consulting Engineering under the provisions of Finance Act, 1994. The ld. DR submitted that Section 65(18) of Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the term licence itself means the permission to do something and the charges against the technical know-how is the licence fees, which the Respondents are collecting from their various clients in India; the agreement between M/s. HSE, Germany and the Respondents makes it quite clear that the licence fees are recovered against making available the Technical expertise/assistance for cooling techno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sizes 8 to 32 mm diameter; the client agrees to make available necessary space, working conditions and utilities for installation of the Thermex plant as per drawings provided by H K. 4.After hearing, perusal of the records and the agreement dated 28-6-2000 between H K Rolling Mill Engineers Pvt. Ltd. and Rathi Super Steel Ltd., it is seen that the respondents themselves agreed to be an Engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly held that the respondents are not covered within the Engineering Services. The agreement and the purchase order themselves make it clear and the clause as referred to above clearly proves that they are rendering engineering services and as such I set aside the impugned order and uphold the order passed by the adjudicating authority and allow the appeal filed by the Revenue. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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