TMI Blog2013 (11) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... d development and engineering done by the foreign service provider. It is seen that the activity undertaken would more appropriately fall under ‘Intellectual Property Rights Service' and not under ‘Consulting Engineers' Service' and, therefore, the demand of Service Tax under the category of Consulting Engineers' Service is not sustainable in law. The ratio of the decisions relied upon by the lower appellate authority would also apply - agreement provides that there are no separate charges for on site assistance and only travelling and living expenses shall be reimbursed by the service recipient to the service provider - Decided against Revenue. - ST/23 & 24/06 - - - Dated:- 28-6-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (T), Araco Corpn. Vs. Commissioner of Central Excise, Bangalore - 2005 (180) ELT 91, Samsung India Electronics Ltd. holding that the services do not come under the purview of Consulting Engineers Service. In the meanwhile, the Indian entity paid the Service Tax amounting to Rs. 16,08,410/- under protest in respect of technical know-how received from the foreign service provider. Later on, they contested the demand and asked for refund of the tax paid. The refund was rejected by the sanctioning authority against which an appeal was preferred and vide order dated 24.10.2005, the appellate authority allowed the appeal. Revenue aggrieved of both these orders and is before us. 3. The argument made by the Revenue is that the service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.3, which provided that for technical assistance in India, IFFCO shall pay fees to TOPSOE calculated on the basis of man day rates and escalation as specified Appendix VI to this Agreement and IFFCO shall pay directly to GV for the technical assistance in India by GV in accordance with the stipulation of the payment agreement. In the present case, the agreement specifically provides that for onsite assistance rendered in India, there shall be no specific charges and only living and travelling expenses is to be reimbursed. In other words, there is no separate charge for technical assistance rendered in India. Therefore, the ratio of IFFCO case will not apply. This Tribunal in a number of cases have consistently held that supply of technica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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