TMI Blog2019 (5) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... owed - decided in favor of appellant. - ST/295/2010-DB - A/10468/2019 - Dated:- 5-3-2019 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the Appellant : Ms. Priyanka Kalwani (Advocate) For the Respondent : Sh. G. Jha (A.R.) ORDER PER: RAMESH NAIR The brief facts of the case are that the appellant located in Germany provided the service of technical know-how for manufacture of plastic extrusion machinery to M/s Kabra Extrusiontechnik. The case of the department is that the service provided by the appellant is falling under Consulting Engineer Service and liable to service tax. Accordingly, the demand was confirmed and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 (11) STR 338 (Tri.LB) Molex (India) Ltd 2007 (7) STR 592 (Tri.Bang.) Robert Bosch Ltd 2015 (39) STR J50 (kar.) Korpan Ltd 2017 (51) STR 41 (Tri.Mum.) 3. Sh. G. Jha Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides and perused the records. Ld. Counsel has made various alternate submissions. However, we incline to decide the matter on the point that the appellant being corporate was not covered under the definition of Consulting Engineer service, therefore, the appellant is not liable to pay service tax. This particular issue has been dealt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Engineering firm. This definition was amended in the year 2006 wherein engineering firm has been substituted with the wordings anybody as corporation or any other firm . 10. Since we are concerned with the issue prior to amendment of definition, it has to be held that the appellant s services of rendering/transferring technical know-how in respect of pharmaceutical and bulk drugs may not get covered under the definition of Consulting Engineer Services . Our this view is fortified by the judgment of the Hon ble High Court of Karnataka in the case of Turbotech Precision Engineering Pvt. Ltd. (supra), we reproduce the relevant paragraphs : 7. During relevant period, the definition of Consulting Engineer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant period cannot be brought under the category of consulting engineer. If the service rendered by the assessee cannot be considered as a consulting engineer, the question of calling upon the assessee to pay the service tax under the Finance Act, brought the assessee under the word consulting engineer does not arise at all. Therefore, the said point has to be answered against the revenue and in favour of the assessee. 11. In view of the foregoing facts and circumstances of the case, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief, if any. 5. From the above decision, it can be seen tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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