2006 (5) TMI 445

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...., JDR, for the Respondent. ORDER The stay and appeal have been filed against Order-in-Appeal No. 1/2005-ST, dated 21-9-2005 passed by the Commissioner of Customs and Central Excise, Cochin. 2. The appellants are manufacturers of audio systems. They were having Technical Assistance Agreement with the foreign collaborator M/s. Sanyo Technosound Co. Ltd. According to the terms of agreem....

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....e. 4. The learned Advocate urged that this issue has already been covered by large number of decisions of the Tribunals including this Tribunal. She relied on the following decisions of the Tribunal wherein it has been held that the technical know-how given by the foreign collaborator would not amount to the services of the 'consulting engineer'. Hence, it was urged that the demands and pe....

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.... has been amended w.e.f. 28-2-1999, according to which only an authorised agent of the foreign collaborator will be liable to pay the service tax. In the present case, she pointed out that the appellant is not at all an authorised agent and therefore, they are not liable for payment of tax under the provisions of Rule 6 (1). 5. The learned JDR invited our attention to the Technical Assista....