TMI Blog2007 (2) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... 208 & 209/2006 - Final Order Nos. A/150-151/2007-WZB/C-I/(C.S. T.B) - Dated:- 22-2-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Central Excise who has confirmed service tax demands of Rs. 27,71,955/- raised in show cause notice dated 28-10- 2004 and Rs. 2,38,09,000/- raised in show cause notice dated 20-5-2005 on ac c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein being the recipients of the services, were liable to pay Service tax. The second demand has been confirmed on technical know-how fees and expenses paid by the appellants, holding technical know-how as a service falling under the category of consulting engineer services. 2. We have heard both sides. 3. As regards the first demand, we find that the appellants had disputed that the Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) S.T.R. 264 (Tri.) = 2006-TIOL-298. Further, in respect of taxable services provided by a person who is a non-resident or is from outside India, who does not have any office in India, such service was notified in the Official Gazette, in exercise of the powers conferred by sub-section (2) of Section 68 of the Finance Act, 1994 only on 31-12-2004 with the issue of Notification 36/2004-S.T. whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 (4) S.T.R. 536 (Tri.) = 2006 - TIOL - 949, Betts UK Ltd. v. CCE, Goa, 2006 (4) S.T.R. 433 (Tri.) 2006 - TIOL - 948 and Order No. 1892/2005 = 2006 (1) S.T.R. 283 (T) in the case of CCE, Mangalore v. Micro Finish Valves (P) Ltd. Following the ratio of the above, we set aside this demand also. 5. In the light of the above, the appellants succeed on merits and, with out going into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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