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M/s Transpek Silox Industries Ltd Versus Commissioner of Central Excise And Service Tax, Vadodara-I

Demand of service tax - Consulting Engineering services - Payment made for technical know how service - Held that:- customer had certified that the payment was made for the purpose of technical know-how. The Revenue has not disputed the authenticity .....

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[2009 (4) TMI 140 - CESTAT AHMEDABAD] held that the demand based on assumptions and presumptions under the category of Consulting Engineer service cannot be sustained. It is observed by the Tribunal that the Appellant produced the certificate that t .....

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ed:- 15-6-2015 - P K Das, Member (J) And P M Saleem, Member (T),JJ. For the Appellant : Shri Dhaval Shah, Adv. For the Respondent : Shri Jitendra Nair, AR ORDER Per: P K Das: 1. Heard both the sides and perused the records. 2. The issue relates to th .....

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to the Commissioner (Appeals), Central Excise to record a finding on the liability of the Appellant to pay Service Tax. We find that the Appellant produced the certificate dt.12.04.2005 of M/s Textile Industries Ltd, certifying that they have paid t .....

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substantiate the technical know-how service. The Commissioner (Appeals) proceeded on the basis that the Appellant had not produced the agreement stipulating the specific terms and conditions for the transfer of intellectual property. It is also obser .....

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