2008 (7) TMI 26

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..... a patented technology and a brand name is Intellectual Property Right Service, which became taxable w.e.f. 10/09/04 only, while the period of dispute in this case is 17/1/03 to 31/03/04 – held that Appellants have not received any taxable service under head Engineering consultancy and the impugned order upholding the service tax demand & penalty are set aside
Shri S.S. Kang, Vice President and .....

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..... eated as agreement for receiving engineering consultancy service under Section 65 (105g) from M/s Siemens and whether on this basis, the Appellant as service recipient from an offshore service provider, are liable to pay service tax on the consideration of Rs. 2,89,98,385/- paid to M/s Siemens during the period from 17/01/03 to 31/03/04. 2. Heard both the sides. 2.1 Shri Z.U. Alvi, Advocate, th .....

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..... 48 (iv) CCE, Bangalore vs. Toyoda Iron Works Co. Ltd. reported in 2007 (06) LCX 0052 (v) Yamaha Motors (I) Pvt. Ltd. vs. CCE, Delhi-IV (Faridabad) reported in 2005 (04) LCX 0071 2.2 Shri B.K. Singh, the learned Departmental Representative, defended the impugned order stating that exemption Notification No. 18/02-ST dated 16/12/02 provides for partial service tax exemption to taxable services pr .....

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