TMI Blog2008 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... l in various decisions held that recipient of the service of foreign company are not liable to service tax prior to 1.1.05 - nature of service, not examined by the adjudicating authority - impugned orders are set aside & matters are remanded back - 138-139 of 2006 and 166-167 of 2008 - - - Dated:- 20-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . By order dated 31.3.2005, the Dy. Commissioner of Central Excise confirmed the demand of tax jointly and normally on both the Appellants and imposed penalties on both the appellants. The Commissioner (Appeals) by Order-in-Appeal dated 21.2.2006 allowed the appeals of Appellants by way of remand to adjudicating authority for reconsideration of the case after following principle of natural justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information and technical know-how to the Appellant No.1. It is contended by the learned Advocate that such activities are not coming within the purview of 'Consulting Engineer'. It may come under 'Intellectual property service' as introduced on 10.9.2004 for transferring the use or enjoyment of any intellectual property right. He further submits that the Tribunal in various decisions held that r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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