2010 (2) TMI 305

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....M. Vivekanandan, SDR, for the Respondent. [Order]. - This appeal is filed by M/s. Elgi Rubber Products Ltd. seeking to vacate the impugned order which sustained the demand of Rs. 55,834/- and imposed penalties under various sections of the Finance Act, 1994 including equal amounts of penalty on the amount of demand under Sections 76 and 78 or the Act ordered by the jurisdictional Assistant Comm....

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....on vulcanized rubber under an agreement entered with the foreign supplier on condition that they would pay royalty on sale of the products manufactured at mutually agreed rates. Subsequently, the assessee got registered with the department as a recipient of Intellectual Property Rights and paid service tax under that head w.e.f. 10-9-2004. As the impugned activity was not taxable under the categor....

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.... 338 (Tri.-LB) had held that the appellant therein was not liable to discharge service tax on consulting engineer services received from abroad from a non-resident having no office in India prior to 1-1-2005. In the instant case the period of dispute was prior to 1-1-2005. Therefore, in view of the above decision of the Tribunal also the impugned demand and penalties are not sustainable. 4. ....