TMI Blog2013 (3) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... f ‘Consultancy Engineers Service’ and, therefore, the classifications for levy of service tax adopted is incorrect. service provider is a foreign company and he has not authorized the respondent to pay service tax on his behalf and, therefore, the service tax liability cannot be fastened on to the appellant as decided by this Tribunal in the case of Navinon Ltd., cited supra. technical know- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein, M/s. Larsen Toubro Ltd., obtained technical know-how and consultancy from Vetro Pack Ltd., Switzerland and paid royalty on such service received. The department was of the view that the services received is coming under the category of Consultancy Engineering Service and the respondent is liable to discharge service tax liability under Section 68 of the Finance Act, 1994 read with Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jaj Auto Limited v. Commissioner of Central Excise - 2004-TIOL-970-CESTAT-MUM. = 2006 (3) S.T.R. 411 (Tri. - Mum.) = 2005 (179) E.L.T. 481 (Tri. - Mum.). Revenue is aggrieved of the same and is before us. 3. The learned Additional Commissioner (AR) appearing for the Revenue submits that as per Rule 6 of Service Tax Rules, 1994, in case the service is provided by a person who is a non-resident o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed the respondent to pay service tax on his behalf and, therefore, the service tax liability cannot be fastened on to the appellant as decided by this Tribunal in the case of Navinon Ltd., cited supra. 5.2 Thirdly, it is observed that Section 68 read with Rule 6 of the Service Tax Rules, 1994 would apply in the case of a service rendered in India by a non-resident who does not have any office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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