2012 (8) TMI 504

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.... 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. PIMAC Engineering & Services (Pvt.) Ltd., entered into licence and technical assistance agreements for the overhaul and installation &....

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....nd technical know-how charges. The assessee filed his reply to the said show cause notice contending that technical collaboration is a license for the manufacture and sale of the patented goods described in the schedule of the agreement. The payment of royalty is for (i) the grant of the licensor's rights for use of technical information a well as the technical assistance for the manufacture of th....

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....ow cause notice. However, the Commissioner issued a show cause notice for reviewing the order. The assessee reiterated the stand before the Commissioner, which did not find favour of the Commissioner. Therefore, he passed an order dated 5-9-2006 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....