2012 (8) TMI 504

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....he Appellant. 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. PIMAC Engineering & Services (Pvt.) Ltd., entered into licence and technical assistance agr....

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....ld not be levied on the aforesaid royalty and 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 tec....

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....the proceedings in pursuance of the said show 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....

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....ise or to the value of goods for purposes of assessment, and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commissioner of Central Excise v. M/s. Mangalore Refineries and Petrochemicals Limited, in C.E.A. No. 6/2007, dated 1-9-2010 [2011 (270) E.L.T. 49 (Kar.)]. The appeal lies to the Apex Court under Section 35L of the Central Excise Act, 19....