TMI Blog2008 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, it cannot be categorized as any service particularly consulting engineer service – further, recipient of service, was not liable to pay service tax on any taxable service received from abroad prior to 1-1-2005 - S/46 of 2007 - 12 of 2009 - Dated:- 31-12-2008 - P. KARTHIKEYAN, TECHNICAL MEMBER V. V. Hariharan for the Appellant. K.S. Venkatagiri for the Respondent. ORDER 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the person authorized as envisaged under rule 6 of the STR. The Commissioner of Central Excise initiated review proceeding in terms of section 84 of the Act and vide order dated 28-12-2006 the Commissioner dropped the proceedings initiated under review show-cause notice dated 7-9-2006. He had found that an amount of Rs. 66,20,220 being consideration exchanged for receipt of technical know-how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a of decisions of the Tribunal. The learned counsel has invited my attention to the following recent decisions of the Tribunal laying down the same ratio:- (i) Lakshmi Machine Works v. CST [Final Order No. 1367of 2007, dated 16-11-2007]. (ii) Nypro Forbes Products Ltd. v. CST [2008] 15 STT 131 (Chennai-CESTAT) (iii) CCE v. Mico Ltd. [2007] 11 STT 210 (Bang.-CESTAT). (iv) SPI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alments. It is now settled that the impugned transaction involved sale of patented technology required for the manufacture of licenced products as per the agreement. The transaction involved cannot be categorized as any service particularly consulting engineer service. In any case the respondents, as a recipient of service, was not liable to pay service tax on any taxable service received from abr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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