2015 (1) TMI 344

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....lant. Shri Pradeep Korde, Consultant, for the Respondent. ORDER The appeal arises from Order-in-Appeal No. CEX-XI/JMJ/71, 72, 73/APL/NSK/2005, dated 29-3-2005 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. The appeal has been filed by the Revenue. 2. The respondent herein, M/s. Gabriel India Ltd. obtained technical know-how and consultancy from SQQI Inc., Japan ....

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....peals on the basis of the decisions of this Tribunal in the case of Navinon Ltd. v. Commissioner of Central Excise - 2004 (172) E.L.T. 400 = 2006 (3) S.T.R. 397 (Tribunal); Aviat Chemicals Pvt. Ltd. v. Commissioner of Central Excise - 2004 (170) E.L.T. 466 = 2006 (3) S.T.R. 291 (Tribunal) and Bajaj Auto Limited v. Commissioner of Central Excise - 2004-TIOL-970-CESTAT-MUM. = 2006 (3) S.T.R. 411 (Tr....

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....is one of supply of technical know-how and payment of royalty thereon. Supply of technical know-how does not fall under the category of 'Consulting Engineer's Service' and, therefore, the classifications for levy of Service Tax adopted is incorrect. 5.1 Secondly, the service provider is a foreign company and he has not authorized the respondent to pay Service Tax on his behalf and, therefore....