2018 (2) TMI 79

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..... : Bench The appeal is against the order dated 30.01.2009 passed by the Commissioner of Central Excise (Appeals), Salem. The appellants are registered with the Central Excise department for the taxable services rendered under the category of "Intellectual Property Right" service. They are utilizing the services of their foreign collaborators for transfer of certain technical know-how and payments .....

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..... and 78 ibid. On appeal, the Commissioner (Appeals) set aside the order of the adjudicating authority and allowed the appeal in favour of the appellants. Aggrieved, Revenue is in appeal before the Tribunal. 2. Ld. Advocate, Shri G. Natarajan, appeared on behalf of the appellants. 3. On behalf of Revenue Ld. AR, Shri R. Subramaniyam, AC, appeared and submitted that as per Rule 2 (1) (d) (iv) of Se .....

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..... under reverse charge mechanism on commission/amounts paid to foreign agent stands settled in favour of the assessees in the judgment of Indian National Shipowners Association - 2009 (13) STR 235 (Bom.), which was upheld by the Hon'ble Supreme Court reported in 2010 (17) STR J57 (SC). 6. Following the above judgment, we do not find any merit in the appeal filed by the department and the same is di .....

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