2006 (11) TMI 23

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..... for manufacturing to an Indian company-Foreign company is not liable to pay Service tax
[Order per : Archana Wadhwa, Member (J)]. - The issue to be decided in the present appeal is as to whether the services provided by the appellants filed under the category of "Consulting Engineer Services" leviable to Service Tax. 2.The facts of the case are that the appellants based in Switzerla .....

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..... e tax office and have also failed to pay service tax due on the aforesaid services rendered by them under the category of "Consulting Engineer" services, as well as failed to file their service tax returns. Accordingly, show cause notice was issued to the appellants, which has been decided by the adjudicating authority with orders as above. 3.The revenue seeks to tax the appellants for .....

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..... led by the following decisions of the Tribunal :- (i) Pfizer Ltd. v. CCE, Mumbai - 2006 (3) S.T.R. 693 (Tribunal) = 2005 (188) E.L.T. 456 (T) (ii) Navinon Ltd. v. CCE, Mumbai - 2006 (3) S.T.R. 397 (Tribunal) = 2004 (172) E.L.T. 400 (T) (iii)Bajaj Auto Ltd. v. CCE, Aurangabad - 2006 (3) S.T.R. 411 (Tribunal) = 2005 (179) E.L.T. 481 (T) (iv) Transweigh (India) Ltd. v. CCE, Mumbai - 2006 (3) S.T. .....

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