Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (4) TMI 669

ntical issue reported as Commissioner of Central Excise, Nashik Vs. Hindustan Aeronautics Ltd. [2015 (5) TMI 668 - CESTAT MUMBAI], this Tribunal has decided the matter in favor of the assessee, where relying in the case of R.M. Dhariwal (HUF) vs. CCE Pune III - [2014 (1) TMI 409 - CESTAT MUMBAI], it was held that that transfer of trade name and formulae transferred for a consideration cannot be services which would fall under "Scientific or Technical Consultancy Service". - Appeal allowed - decided in favor of appellant. - ST/85478/2015 - A/85763/2018 - Dated:- 21-3-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju Member (Technical) None, For Appellant Shri M.P Damle, Asstt. Commissioner(AR), For Respondent Per: Ramesh Nair This .....

X X X X X X X

Full Text of the Document

X X X X X X X

ppellant assessee and the foreign-based company. 7.2 In order to appreciate the correct position we need to consider the agreement entered by the appellant assessee who is a government of India organisation engaged in the manufacturing of defence-related equipments. On perusal of the agreement, we find that the said agreement is for transfer of licence technical documentation for the manufacture of fighter aircraft in appellant assessee's facility. As the agreement being confidential and secret, we are not reproducing any of the articles in this order. Suffice to say that on perusal of said agreement we find that the agreement is for transfer of technology for the manufacturing of fighter aircrafts, for the purposes of which experts fro .....

X X X X X X X

Full Text of the Document

X X X X X X X

ign-based company as a joint-stock company, part of the Russian technologies state Corporation which is responsible for import/export of the full range of defence and Dual use end products, technologies and services. It is also noted that the said "Rosobornexport" only has the right to supply the world market with a full range of arms and military equipments manufactured by the Russian defence industrial complex and approval; the said foreign company is one of the major operators in the world market for arms and military equipments. It is also indicated that the official status of "Rosbornexport" is an exclusive state intermediary agency and provides guaranteed state support of all export import operations. The said stat .....

X X X X X X X

Full Text of the Document

X X X X X X X

be established to bring a service within the ambit of "scientific or technical consultancy" and these are - (a) advice, consultancy or scientific or technical assistance should be rendered in any manner to a client; (b) it should be rendered by a scientist or technocrat or any science or technology institution or organization; and (c) it should be rendered in one or more disciplines of science or technology. The nature of advice/consultancy/technical assistance was illustrated in M.F. (D.R.) Letter dated 9-70001 ibid thus: "Such consultation may be in the nature of an expert opinion/advice in regard to scientific or technical feasibility or any other scientific or technical aspect of a project, process or design, recommendin .....

X X X X X X X

Full Text of the Document

X X X X X X X

n medical colleges, hospitals or diagnostic/pathological laboratories have not been recognized by the department as science or technology institutions or organizations vide M.F. (D.R.) Letter dated 9-7-2001 ibid. In the show cause notice itself, the appellant-company was held out to be manufacturer of excisable goods only. It was not even alleged that it was a science or technology institution or organization. Even assuming that M/S. Kopran Research Laboratories Ltd. are a science or technology organization wholly owned by the appellant-company and that their R&D activities are financially supported by the appellant-company, we are not inclined to deem the latter to be a science or technology institution or organisation. The two compani .....

X X X X X X X

Full Text of the Document

X X X X X X X

s of science or technology as an institution; or scientists or technocrats. It is on record that the appellants herein are manufacturer of pharmaceutical goods and had their own set up, which they have sold to Universal Medicaments Pvt. Ltd. On this factual matrix, we find that the judgment of the Tribunal in the case of Modi Mundipharma Pvt. Ltd. (supra) squarely covers the issue in favour of the appellants. We reproduce the paragraph 6: - "6. We have carefully considered the submissions from both sides. We also perused the agreement and the show cause notice. In the show cause notice it is alleged that the appellant was granted exclusive right 10 manufacture, use and sell within the territory, the preparation utilizing the know-how a .....

X X X X X X X

Full Text of the Document

X X X X X X X

er case R.M. Dhariwal (HUF) v. C.C.E., Pune-III 2013-TIOL-1897-CESTAT-MUM has laid down the same ratio that transfer of trade name and formulae transferred for a consideration cannot be services which would fall under "Scientific or Technical Consultancy Service". 7.7 The ratio as reproduced above will squarely apply in the facts of the case in hand; accordingly we hold the impugned order is unsustainable and liable to be set aside. 7.8 As we have disposed of the appeal of the assessee on merits, we are not recording any findings on other submissions made by both sides. In view of the impugned order being held by us as unsustainable on merits, we hold that Revenue s appeal also fails. 7.9 In the facts and circumstances of the case .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||