TMI Blog2010 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... assistance and transfer of technical know-how relating to the manufacture of automobile components to the Indian Company. Held that- the assessee being a foreign company and service provider, service recipient not liable during impugned period prior to relevant amendments. Thus the question answered against revenue. - 159 of 2007 - - - Dated:- 24-6-2010 - N.K. Patil and B.V. Nagarathna, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .B.43/5/97 TRU dated 2/7/1997 and larger Bench's decision cited above, the aforesaid services would not come within the purview of Consulting Engineer Service and leviable to service tax? (iii) Since the decisions cited by CESTAT do not constitute res-integra, whether the ratio of those decisions could have any applicability in the present case? 2. The facts of the case leading to filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, the respondent-assessee preferred an appeal before the Commissioner (Appeals-II), Bangalore, who held in favour of the respondent/assessee by his order dated 3/2/2005. Being aggrieved by the said order, the appellant herein preferred an appeal before the CESTAT, by contending that the respondent/assessee comes within the category of 'Consulting Engineer Service' and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue and in favour of the assessee. In support of his submission, he has placed reliance on the said orders dated 1/4/2010 and 4/3/2010, to contend that this appeal may be disposed of in terms of the orders passed in CEA No.11/2007 and CEA No.12/32007. 6. However, learned counsel for the appellant has submitted that since the respondent/assessee is a service receiver, he is liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany who is a service provider and only from the date of the aforesaid amendments, the service receiver would be liable to pay the service tax and that the respondent/assessee is not liable to pay any tax prior to amendment i.e., for the period in question 1/4/1999 to 31/3/2001. Following the decisions of this Court in CEA No.11/2007 and CEA No.12/2007, we hold that the substantial questions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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