2010 (6) TMI 169

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...., Advocate, for the Appellant. ShriKS. Ravishankar, Advocate, for the Respondent. [Judgment per: B.V. Nagarathna, J.]. - This appeal is filed by the revenue by challenging the Final Order No.734/2007 dated 28.6.2007 in Appeal No.ST/30/2005 passed by the CESTAT [2007 (7) S.T.R. 603(Tribunal)], by raising the following substantial questions of law:- (i) Whether in the facts and circumstance....

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....s a Foreign Company, which entered into a technical assistance agreement with one M/s.Stanzen Toyotetsu India Private Limited, Bangalore, (Indian Company) and provided consultancy/technical assistance and transfer of technical know-how relating to the manufacture of automobile components to the Indian Company. 3. According to the revenue, the service provided by the respondent was a taxable ser....

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....od in question namely, 1/4/1999 to 31/3/2001. The CESTAT by its order dated 20/6/2007 dismissed the appeal of the revenue. Being aggrieved by the said order, the revenue has preferred this appeal. 4. We have heard the learned counsel appearing for the appellant and the learned counsel appearing for the respondent/assessee and perused the materials on record. 5. At the outset, it is submitted....

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....t, 1994, are applicable to the respondent and therefore, the show-cause notice rightly demanded the said tax and that the Tribunal was not right in setting aside the order passed in original as well as the appellate order. 7. We have perused the judgment impugned in this appeal and also the earlier orders passed by this Court in CEA No.11/2007 and CEA No.12/2007, wherein it is stated that the d....