TaxTMI 
TaxTMI 
2006 (2) TMI 17
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....e M/s. Surya Food & Agro Limited against one and the same order of the Commissioner (Appeals), Noida, dated 10-6-2005. In the impugned order the Commissioner (Appeals) has directed the assessee to pay Rs. 2, 03,360/- as confirmed demand, while reducing penalty imposed by the authority below to Rs. 10, 000/-. The issue raised here is whether services rendered by the assessee by authorizing use of t....
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....earned Counsel for the assessee relies upon the trademark use agreement, a plain reading of which would indicate that there was no service rendered by the assessee as a Consulting Engineering Firm. Further, he points out that the very caption of the agreement relates to trademark use and in the process, the assessee has provided technical know-how and formulation of biscuits, supervision of produc....
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....hich falls within the ambit of "Consulting Engineering." 3.1. We have examined the case record and heard both sides. The learned Counsel for the assessee relies upon the following citations: (1) Bajaj Auto Ltd. v. Commissioner of Central Excise & Customs, Aurangabad, reported in 2005 (179) E.L.T. 481 (Tri. - Mumbai). ("Royalty for right to use .trademark is a transaction in property and no consu....
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....aluation of immovable property can be regarded as advice in the nature of "Engineering advice" on the basis of knowledge of engineering. 5. This Tribunal in the case of Baja] Auto Ltd. v. Commissioner of Central Excise & Customs, Aurangabad (supra) has made it clear that royalty for right to use trademark is a transaction in property and no consultancy or advice is said to be involved, and the sa....