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2016 (4) TMI 939 - CESTAT NEW DELHI

2016 (4) TMI 939 - CESTAT NEW DELHI - TMI - Demand of service tax - Consulting Engineer service - Period involved is 1997-2002 - Appellant contended that the activity or the service provided by its company which is a foreign company did not get covered under the category of Consulting Engineer services inasmuch as during the relevant period the same was applicable to firms. Also the provisions to pay Service tax on reverse charge basis were introduced with effect from 18.4.2002 which were applic .....

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6 - Dated:- 31-3-2016 - MS ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B L Narasimhan, Advocate For the Respondent : Shri Sanjay Jain, DR ORDER PER MS. ARCHANA WADHWA : The present appeal stand filed by M/s. Houwa Kogyo Co. Ltd. Japan through M/s. Bharat Seats Ltd., Gurgaon against the order passed by lower authorities confirming the service tax to the extent of ₹ 28,18,699/- along with confirmation of interest and imposition of pe .....

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d a show cause notice on 7.10.2002 proposing confirmation of service tax as also imposition of penalties etc. The said show cause notice culminated into the impugned order passed by the original authority as also confirmed by Commissioner (Appeals). 3. Hence the present appeal. 4. After hearing both the sides, duly represented by Shri B.L. Narasimhan, learned Advocate for the appellant and Shri Sanjay Jain, learned DR appearing for the Revenue, we find that appellants grievance is that he is com .....

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the Hon ble Delhi High Court in the case of CCE & ST vs Simplex Infrastructure & Foundry Works [2014 (34) STR 191 Delhi]. It further stand argued that even the provisions to pay Service tax on reverse charge basis were introduced with effect from 18.4.2002 which were applicable from 18.4.06 as per Hon ble High Court of Bombay in Indian National Shipowners Associatio vs. UOI [2009 (13) STR 235] . As such, the prayer is to set aside the impugned order on all the above three grounds. 5. Af .....

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e service tax extends to the whole of India except the State of Jammu and Kashmir, which means that the tax will not apply, to a person or a company, which is situated out side India having no business establishment in India, Service Tax from such provider of the service cannot be recovered and it is for this purpose only that an amendment was made in 2002, when such service was treated as the taxable service and the recipient of the service was made liable to pay service tax. In view of the abo .....

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tsoever in India. There is also no dispute that the service provided is transfer of technology for manufacture of ball bearings under licence agreement with M/s. NEI Ltd., Jaipur against payment of royalty. The service tax is sought to be recovered on the amount of royalty received by the respondent from M/s. NEI during the period 2003-04. First of all, in our view, the service provided by the respondent to M/s. NEI is not the service of Consulting Engineer but is Intellectual Property service, .....

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fer of technology under licence agreement against payment of royalty is not the Consulting Engineers Service. Thus, on merit, the Department has no case. Moreover, we also fully agree with the Commissioner (Appeals)s view that when the respondent service provider is a company incorporated in USA and operating from USA and does not has any branch or business establishment in India, and when the service has been provided by the respondent from abroad, no service tax can be demanded from the resp .....

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