2010 (4) TMI 675

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....ct, 1994.   2. After examining the records and hearing both sides, we find that this is a fit case for summary disposal of the appeal. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal itself.   3. The appellant had collected technical fee from certain other companies as a consideration for technical know-how or assistance rendered to them under agreements entered into with them. There were three such agreements. One of these agreements was a Joint Venture Agreement, whereunder a 'Joint Venture Company' (JVC) was constituted between M/s. Kopran Ltd. (appellant) and M/s. Industrial Promotion Services (Uganda) 1995 Ltd. The JVC was called M/s. Allied Pharmaceutical Industries Ltd. Under this agreem....

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....lower authorities for levy of service tax from the assessee is what is called "an Agreement for Transfer of Know-how for Formulation.", dated 18-9-2001. Under this agreement, the appellant transferred technical know-how to M/s. Cadila Health Care Ltd., for the manufacture of pharmaceutical formulations and collected monetary consideration in the sum of Rs. 5 crores. This amount has also been subjected to levy of service tax.   6. The demand is under the Head "Consulting Engineer's service", which was introduced as a taxable service under the Finance Act, 1994, prior to the period of dispute in this case. The original authority, upon a study of the above agreements held, in adjudication of a show-cause notice that the appellant was not....

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....r that the taxable value of Rs. 5 crores arising out of the agreement between the appellant and M/s Cadila Health Care Ltd., is a part of the subject-matter of the subsequent show-cause notice and Appeal No. ST/158/08.   8. With regard to the demand of service tax arising out of the two other agreements, the learned Counsel submits, in the first instance, that "consulting engineers' service" is alien to these transactions. It is submitted that any transfer of technical know-how is per se not covered within the ambit of consulting engineers' service and the same is presently covered by 'Intellectual Property Rights', which was introduced as a taxable service only on 10-9-2004. Further, it is pointed out that, even if it is assumed that....