2011 (4) TMI 655

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....rieved by the order passed by the Commissioner, the Revenue has filed the appeal. 2. We have heard Shri K.K. Jaiswal, learned DR and Shri Manish Saharan, learned Advocate. 3. As per the facts on record, the respondent is engaged in the manufacture of engines/transmission and power units of motor vehicles. They obtained technical assistance from M/s Mitsuibishi Motor Corporation, Japan and M/....

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....f Rs. 4,22,631/- alongwith confirmation of interest and imposition of penalty of identical amounts under Section 78 of the Act. On appeal against the above order, the Commissioner (Appeals) observed that the services provided by the said foreign companies can be considered as falling under the 'Consulting Engineer' services. He also relied upon his earlier order dated 18.5.2007 and held that the p....