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TMI Blog2016 (10) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ration vs. CCE & CUS., Goa [2014 (10) TMI 343 - CESTAT MUMBAI] relied upon - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 996 of 2010 - Final Order No. 54022/2016 - Dated:- 6-10-2016 - Mrs. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S. Thirumalai, Advocate for the appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per. V. Padmanabhan The present appeal is directed against the order of the Commissioner (Appeals) dated 19th of April 2010 in which he upheld the service tax demand to the extent of ₹ 6,37,339/- alongwith interest and penalties. The appellant company has Research and Development Centre in Faridabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices will be on payment basis. The disputed tax is not relating to any technical assistance but is for transfer of technical knowhow. He further relied on the following case laws :- (i) Yamaha Motors (I) Pvt. Ltd. vs. CCE, Delhi IV (Faridabad) reported in 2005 (186) E.L.T. 161 (Tri. Del.) ; and (ii) Duraline Corporation vs. CCE CUS., Goa reported in 2014 (34) S.T.R. 398 (Tri. Mumbai). 4. The learned DR on the other hand reiterates view taken by the authority below. According to him the payment is on account of the fact that continued assistance and supervision for manufacture of the product is being given to SCIL by the appellant. This service is squarely covered by the definition of consulting engineer prior to 10/9/04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant for this assistance. A perusal of the overall agreement reveals that this hand holding is incident to the main service, i.e. transfer of technical knowhow. Since the intellectual property right service has been included in the statute book only from 10/9/04, the same service cannot be charged to service tax for the period prior to 10/9/04. In any case, the service rendered is not covered within the definition of consulting engineer service. 7. This Tribunal in the case of Duraline Corporation vs. CCE CUS., Goa (supra) states that :- 5. We have carefully considered the rival submissions. From a perusal of the agreement, it is seen that the technical knowhow supplied by the appellant consisted of the patents, secret infor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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