2013 (3) TMI 608

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.... Appellant. None, for the Respondent. ORDER The appeal arises from Order-in-Appeal No. CEX-XI/JMJ/74/APL/NSK/2005, dated 31-3-2005 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. The appeal has been filed by the Revenue. 2. The respondent herein, M/s. Larsen & Toubro Ltd., obtained technical know-how and consultancy from Vetro Pack Ltd., Switzerland and paid roya....

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....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 (T); Aviat Chemicals Pvt. Ltd. v. Commissioner of Central Excise - 2004 (170) E.L.T. 466 = 2006 (3) S.T.R. 291 (T) and Bajaj Auto Limited v. Commissioner of Central Excise - 2004-TIOL-970-CESTAT-MUM. = 2006 (3) S.T.R. 411 (Tri. - Mum.) = 2005 (179) E.L....

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.... royalty thereon. Supply of technical know-how does not fall under the category of 'Consultancy Engineers 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, the service tax liability cannot be fastened on to ....