2006 (2) TMI 17

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....evenue and the other by the assessee 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 t....

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....ce tax of Rs. 4,06,720/-. 2. The learned 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 formulati....

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....hnical assistance/technical know-how" which 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 .trademar....

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....131) E.L.T. 14 (Mad.) in which it was held that valuation 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 consu....