2013 (11) TMI 256

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.... filed by the Revenue against Order-in-Appeal No. P-III/451/2005 dated 20/12/2005 passed by Commissioner of Central Excise (Appeals), PUne. 2. The respondent, M/s. Kirloskar Oil Engines Ltd. entered into an agreement with M/s. Swaraj Engines Ltd., Punjab, for supply of technical know-how and assistance for manufacture of oil engines by the latter. 3. The agreement envisage grant of right to ....

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..... Aggrieved by the decision, the respondent preferred an appeal before the lower appellate authority. The lower appellate authority came to the conclusion that the service rendered by the respondent does not come under the purview of "Consulting Engineer's Service" and merited classification under IPR services, which came under the tax net on 10/09/2004. Accordingly, the lower appellate authority ....

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....gines Ltd. was for transfer of right to use the trade mark and patent and the said service merits classification under IPR Service brought under tax net in 2004. Therefore, classification of the service rendered by the respondent under Consulting Engineer's Service is not sustainable in law. They have also relied on the decision of the Tribunal in the case of Aviat Chemicals Pvt. Ltd. - 2004 (170)....