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TMI Blog2016 (12) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... RNATAKA HIGH COURT], where it was held that impugned period being prior to 2006, respondent not covered under consulting engineer service, service tax liability not arise. Appeal allowed - decided in favor of appellant-assessee. - APPEAL No.ST/794/12 - Order No.A/94121/16/STB - Dated:- 2-12-2016 - Mr.M.V. Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) Shri.Ramnath Prabhu, Advocate for appellant Shri.AB Kulgod, Asst. Comm. (AR), for respondent ORDER Per M. V. Ravindran 1. This appeal is directed against Order-in-Appeal No.US/530/RGD/2012 dated 30/08/2012 passed by Commissioner of Central Excise (Appeals), Mumbai-II. 2. Heard both sides and perused the records. 3. On perusal of the records, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as during the relevant time, service tax liability needs to be discharged only when they received the payment for the services rendered. His another submission is during the relevant period a definition of Consulting Engineers would not cover the service rendered by the appellant, as appellant is a manufacturer of pharmaceutical and bulk drugs and the technology which has been transferred by the appellant in respect of bulk drugs and is not covered under Consulting Engineer Services as the appellant is not an Engineering Firm or any professionally qualified engineer. He relied upon the decision of the Hon ble High Court of Karnaakain the case of Turbotech Precision Engineering Pvt. Ltd. 2010 (18) STR 545 (Kar.) for the proposition that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be professionally qualified engineer or an Engineering firm. This definition was amended in the year 2006 wherein engineering firm has been substituted with the wordings anybody as corporation or any other firm . 10. Since we are concerned with the issue prior to amendment of definition, it has to be held that the appellant s services of rendering/transferring technical know-how in respect of pharmaceutical and bulk drugs may not get covered under the definition of Consulting Engineer Services . Our this view is fortified by the judgement of the Hon ble High Court of Karnataka in the case of Turbotech Precision Engineering Pvt.Ltd. (supra), we reproduce the relevant paragraphs: 7. During relevant period, the definition of Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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