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TMI Blog2017 (5) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... product of oil manufacturing companies amounted to rendering of this service and this view found judicial acceptance. For another field formation of the same tax collection mechanism to take an alternative stand and, that too, for a limited period of time is best described, for want of another phrase, as ‘tax opportunism.’ That is contrary to the certainty that is the hallmark of tax collection authorised by the sovereign legislature and is reprehensible to the canons of taxation - appeal allowed - decided in favor of appellant. - ST/445/2012 & ST/MA(EH)-93429/2016 - A/86643/17/STB, M/86644/17/STB - Dated:- 7-4-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri L Badrinarayanan, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting with the licensee was placed before us and particular attention was drawn to the clauses pertaining to the use of trade mark and the payment terms that were to be discharged by the licensee. The jurisdiction of Commissioner of Service Tax to determine the tax liability is also under challenged and the conformity with the expression Central Excise Officer in section 73(1) of Finance Act, 1994 is also assailed here before us. The appellant also contends that some of the key submissions had not been considered and disposed off in proceeding before the original authority. The lacuna in the impugned order, by failing to spell out the reasons for categorising the activity as one of the business auxiliary service , has been cited as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated specifically for use in automobiles produced by the appellant are approved and, to signify that approval, these products are permitted to carry the specified logo/symbol as evidence of its compatibility and recommended usage. In addition, distributors of the licensee are required to supply these products to the trade channel of the appellant for sale of these products through the dealers of the appellant. The consideration that the appellant receives is specified at ₹ 3 per litre sold with a minimum assurance of ₹ 32 lakhs per year. This entire activity is also termed in the contracts as promotion and the consideration is designated as a promotional fee . 5. It is an admitted fact that the licensee uses the well-known ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oil or gas, services covered by entry (zzzzj) can be identified by the presence of two characteristics namely (a) supply of tangible goods including machinery, equipment and appliances for use, (b) there is no transfer of right of possession and effective control of such machinery, equipment and appliances. According to the members of the 1 st petitioner, they supply offshore support vessels to carry out jobs like anchor handling, towing of vessels, supply to rig or platform, diving support, fire fighting etc. Their marine construction barges support offshore construction, provide accommodation, crane support and stoppage area on main deck or equipment. Their harbour tugs are deployed for piloting big vessels in and out of the harbour and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able with the incorporation of section 65 (105) (zzr) thus 14. If the argument of the learned Advocate that Hero Honda should be considered as trade mark of the oil companies is accepted, we really fail to understand as to whether there was any need for oil companies to enter into agreement with the appellant seeking their permission to allow use of their trade name. Admittedly, the goods manufactured by the oil companies are to be used in the vehicles manufactured by the appellant companies and have a strong connection with the same. The appearance of the trade mark Hero Honda and Hero Honda 4T plus on the oil company s products definitely indicates a connection between the said companies and the appellants product. If the oil c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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