TMI Blog2014 (1) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Cochin, [2006 (5) TMI 445 - CESTAT BANGALORE], CCE & ST, Bangalore Vs. Molex (India) Ltd., - [2007 (4) TMI 48 - CESTAT,BANGALORE] & CCE, Bangalore Vs Mico Ltd., - [2007 (5) TMI 191 - CESTAT, BANGALORE] - Decided against Revenue. - ST/242/05 & ST/253/05 - Final Order Nos. A/446-447/2013-WZB/C-I(CSTB) - Dated:- 25-2-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Ms D M Durando, Dy. Comm, (AR) For the Respondent : Shri Anupam Dighe, Adv. PER : P R Chandrasekharan There are two appeals filed by the Revenue against Order-in-Appeal No. PII/BKS/295/2005 dated 01/07/2005 PII/BKS/3030/2005 dated 16/07/2005 passed by Commissioner of Central Excise (Appeals), Pune- II. 2. As the appellants are one o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered by the foreign service provider and accordingly, service tax liability has to be discharged by the respondent. 5. The Ld. Advocate for the respondent submits that in the case of Mitsui Co. Ltd., Vs. CCE ST, Jamshedpur, reported in 2012 (28) STR 491 (Tri-Kolkatta), this Tribunal has held that designs and drawings are goods assessable to Customs duty and therefore, the value of such design and drawings cannot be subjected to service tax. Similarly, in the case of Soliz Corporation Vs. CST, New Delhi reported in 2009(14) STR 642 (Tri-Del), the Tribunal held that designs and drawing sent as parcel or through courier has to be treated as goods and cannot be subjected to service tax. Again in the case of Kirloskar Electric Co. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of this Tribunal Bajaj Auto Ltd., Vs. CCE, Aurangabad - 2005 (179) ELT 481 and Navinon Ltd. Vs. CCE, Mumbai - 2004 (172) ELT 400. Aggrieved by the said order, the Revenue is before us. 8. The Ld. Deputy Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority and the ground urged in the appeal memorandum. 9. The Ld. Counsel for the appellant submits that in addition to the case laws relied upon by the lower appellate authority, the Hon'ble High Court of Karnataka in the case of CST Bangalore Vs. Turbotech Precision Engineering Pvt. Ltd., - 2010 (18) STR 545 (Tri) held that supply of technical know-how from foreign principal would not amount to consulting engineer service. The very sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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