9911796707
TMI Blog2013 (8) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... s. On the basis of the agreement, a show cause notice was issued to the appellant demanding Service Tax under the category of consulting engineer service as provided under Section 65(31) of the Finance Act, 1994. The adjudicating authority confirmed the demand with interest and imposed penalties. The appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) dismissed the appeal. 4. The contention of the appellant is that the appellant had not provided any consulting engineer service. Rather the terms and conditions of the agreement are in respect of transfer of technology for manufacture of goods which covers under the Intellectual Property Rights and with effect from 10-9-2004 IPR services are covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any person in one or more disciplines of engineering; 7. In the present case, the appellants are engaged in the manufacture of non-refillable closures of Holland and entered into an agreement with M/s. Guala India. As per the agreement M/s. Guala India is interested in acquiring the knowhow and the exclusive rights to manufacture and sell the products in India, and Guala Patents is agreeable to grant such licence to transfer the relevant knowhow obtained from Guala S.p.A. and to give all the technical assistance. As per the agreement the patent rights were also transferred to M/s. Guala India and as per the agreement patent rights means and includes all patents owned and/or acquired by Guala Patents, Holand and in force during the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of Mr. Shashikantha cannot be accepted even if it is considered that sub-section (31) of Sec. 65 of the Act would apply to service provider of foreign origin. Sec. 66A of the Act has come into force w.e.f. 18-4-2006. If the provision has come into force w.e.f. 18-4-2006, in the absence of the revenue enlightened the Court to levy service tax on a foreign company during the relevant assessment year, we are afraid to accept the contention urged by Mr. Shashikantha in order to rely upon Sec. 66A of the Act. If sub-section (31) of Sec. 65 of the Act and Sec. 66A of the Act are not applicable, we have no other option than to answer question of law against the Revenue and in favour of the assessee. Moreover, question of law raised in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
