TMI Blog2017 (6) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - it was observed from their balance-sheet for the year ended 31st March, 2007 that they have paid an amount of ₹ 20,77,705/- to M/s Hema Traktor Sanayi, Turkey for obtaining Technology, Patent, Design, which appeared to revenue comes under the ‘intellectual property right service’ and accordingly it appeared that they are liable to pay service tax on reverse charge basis. Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30/04/2010 passed by Commissioner of Central Excise Customs (Appeals), Ghaziabad. 2. The issue in this appeal is whether service tax have been rightly demanded from the appellant, who are manufacturer of Tractors on reverse charge basis, for alleged know-how received for manufacture of 3600 model tractors transmission from M/s Hema Traktor Sanayi, Turkey during the period 2006-07 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Department and as such they have suppressed the facts from the Department which are known in the course of audit and accordingly, show cause notice was issued for the extended period. 5. On perusal of the allegations in the show cause notice, it is evident that there is no element of suppression or contumacious conduct on the part of the appellant. The transaction was found duly recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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