TMI Blog2005 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... mark is not consultancy or advice and not subject to levy of service tax on engineering consultancy. Similarly, it is being pointed out that the Indian Co. is not an agent in the absence of specific authorization and no liability for payment of tax rested on it, according to the judgments. Yet another submission is that these judgments held that the amendment of August, 2002 would have no retrospective effect. We find that the appellant Cos. are right in their contention that the issues raised in these appeals remain covered in favour of them by the aforesaid judgments. The Tribunal has held with regard to royalty payments that it is not consultancy. The Revenue's appeal has no merit as the issues remain covered in favour of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onics Limited took a further defence that it was not liable to pay any service tax at all, inasmuch as, service was on the party rendering service and not on the recipient of the service. It was also contended that the provisions brought into force from 16-8-2002 under Rule 6(1) (in the case of a person who is non-resident or who is outside India and does not have any office in India and is liable to pay service tax, the service tax thereon shall be paid by such person or by any other person authorized) also would have no effect inasmuch as the subsidiary was not an agent or had not been authorized by the Korean company. These submissions found no acceptance in adjudication. Thereupon, appeals were filed before the Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the absence of specific authorization and no liability for payment of tax rested on it, according to the judgments. Yet another submission is that these judgments held that the amendment of August, 2002 would have no retrospective effect. 5. We have perused the records and heard both sides. 6. We find that the appellant Cos. are right in their contention that the issues raised in these appeals remain covered in favour of them by the aforesaid judgments. The Tribunal has held with regard to royalty payments that it is not consultancy. We read para 8 of Bajaj Auto Limited and para 5 of Navinon Ltd . judgments :- "8. The contention of the appellants that payment of royalty is not subject to levy of service tax also requires acceptance in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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