TMI Blog2005 (9) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. After hearing both sides for some time on the application for waiver of pre-deposit of Service Tax of ₹ 30,64,976 and penalty of ₹ 33,66,476 (Rs. 3,00,000 under section 76, ₹ 1,000 under section 77, ₹ 500 under section 75A and ₹ 30,64,976 under section 78), we found that it was possible to decide the appeal itself at this stage, as the issues in disputes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that they had received services, which were taxable under the category of Consulting Engineer . Since they were authorized agent of M/s. KMK as per rule 6, they were liable to pay service tax and penalty. The notice was adjudicated by the Dy. Commissioner who confirmed the demand and also imposed penalties as above. His order was carried in appeal to the Commissioner (Appeals) who upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 (179) ELT 481 (Tri. - Mum.), we further note that in the case of Navinon Ltd. cited supra, the Tribunal has held that royalty payments in the present case for the use of technology and know-how cannot be equated with any services to be provided by the foreign company to the Indian company. The present case involved the period prior 16-8-2002 and the decisions of the Tribunal in Navinon Ltd. s c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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