2011 (4) TMI 1086

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.... S/Shri Lakshmi Kumaran and Sridharan, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal, which has held that the assessee is not liable to pay service tax. 2. The assessee M/s. Aquamall Water Solutions Limited have entered into an agreement with a foreign company by name M/s. Dometic A.B....

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....r Agreement these moulds are to be utilized for manufacturing the components required for manufacture of water purifiers, which is primarily for purchase by Dometic A.B. or their nominees situated across the globe. The assessee is also permitted to sell the products manufactured as above in India. The moulds and tools which are received form China are not paid for by the assessee as they are meant....

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....mmissioner. The assessee reiterated the stand before the Commissioner, which did not find favour of the Commissioner. Therefore, he passed an order dated 15-9-2006 by setting aside the order passed by the Assistant Commissioner and levied the service tax, interest and penalty. Aggrieved by the said order, the assessee preferred an appeal to the Tribunal. The Tribunal following its earlier judgment....