TMI Blog2011 (9) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provided by M/s. Suzuki Motor Corporation, Japan during the period of dispute could not be classified as ‘Consulting Engineers’ service and the same did not attract any service tax - Decided in favor of the assesseee - ST/444/2008 - ST/562/2011(PB) - Dated:- 13-9-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri Sonal Bajaj, SDR, for the Appellant. None, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The respondent, M/s. Suzuki Motor Corporation, Japan entered into an agreement dated 15-12-98, as amended by agreements dated 31-8-99 and 9-1-2001, with M/s. Maruti Udyog Ltd. (MUL), India for transfer of technical know-how for manufacture of certain models of cars and to provide tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eer s service, as defined under Section 65(105)(g) read with Section 65(31) of the Finance Act, 1994, has been provided. This order of the Commissioner was reviewed by the Committee of Chief Commissioners directing the Commissioner to file a review appeal and accordingly, in pursuance of the directions of the Committee of Chief Commissioners, the present appeal has been filed. 2. Heard both the sides. 3. None appeared for the respondent though a notice to them had been issued. 4. Heard Shri Sonal Bajaj, ld. Sr. Departmental Representative, who assailed the impugned order by reiterating the grounds of appeal in the revenue s appeal and emphasized that the respondent during the period of dispute had provided engineering consultancy serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer and receipt of payments for the same is Engineering Consultancy Service. The same view has been taken by the Tribunal in the case of CCE, Chennai-III v. Video Friction Material India Pvt. Ltd. reported in 2005 (185) E.L.T. 78 (Tri.) = 2006 (3) S.T.R. 588 (Tribunal) wherein the Tribunal had held that transfer of technology by foreign company to the respondent against payment of royalty by the latter as consideration for transfer of technology is not engineering consultancy service. The same view has been taken by the Tribunal in the cases of Yamaha Motors (I) Pvt. Ltd. v. CCE reported in 2005 (186) E.L.T. 161 (Tri.) = 2006 (3) S.T.R. 665 (Tribunal), M/s. Navinon Ltd. v. CCE, Mumbai-VI reported in 2004 (172) E.L.T. 400 (Tri.) = 2006 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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