9911796707
TMI Blog2013 (6) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... hi, Superintendent (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal is directed against Order-in-Original No. AC/ABG/322/03/04, dated 11-10-2004 passed by the Commissioner of Central Excise, Raigad. 2. The appellant, M/s. Iftex Oil & Chemicals Ltd., under agreement dated 1-4-1998 received technical know-how for manufacture and marketing of certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to Management Consultancy Service. Accordingly, he confirmed the Service Tax demand of ₹ 56,636/- and directed recovery of said amount jointly/severally from M/s. Iftex Oil & Chemicals Ltd., Roha and M/s. Ethyl Petroleum Additives Inc., USA along with interest thereon and also by imposing equivalent amount of penalty, which was also ordered to be recovered jointly or severally. Aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue and also the grounds urged in the appeal memorandum. 5.1 Our first observation is that the Service Tax demand has been confirmed against the service provider as well as the service recipient and such a confirmation of demand is not sustainable in law. On this ground alone, the impugned order merits to be set aside. 5.2 As far as M/s. Iftex Oil & Chemicals Ltd. is concerned, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical know-how and supply of technical know-how does not come under the purview of Management Consultancy Service. If that be so, the question of liability on the foreign entity for the services rendered from abroad is also not sustainable. 6. In view of the above, we set aside the impugned order as the same is patently illegal and incorrect. The appeal is allowed. (Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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