2007 (8) TMI 102

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....mmissioner, vide the impugned order: (a) Confirmed the service tax amounting to Rs. 1,25,261/- for period 1-11-2000 to 30-9-2001; and Rs. 16,49,000/- for period 1-4-2001 to 31-3-2003 under the category of 'consulting engineer' in respect of M/s. DEERE; (b) Confirmed service tax amounting to Rs. 11,44,000/- for period 1-4-2003 to 31-3-2004 under the category of 'consulting engineer' in respect of M/s. JDEPL; (c) DEERE and JDEPL shall pay the interest under Section 75 of the Act at the rates as applicable from time to time; (d) Imposed penalty on M/s. DEERE and M/s. JDEPL @ Rs. 100/- per day from the date it is payable till the date it is paid, under Section 76 of the Act for failure to pay service tax on the taxable services rend....

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.... for the corresponding periods. 4. After following the necessary adjudication proceedings, the Commissioner has passed the impugned order as referred to above. 5. The appellants have drawn our attention to the Order-in-Original No. 14/CEX/STC/COMMR/2006 dated 30-10-2006 passed by the very same Commissioner, where he has confirmed the classification of the impugned services received by M/s. JDEPL from their foreign collaborator M/s. DEERE under the category of 'intellectual Property Rights Services' w.e.f. 10-9-2004. The Commissioner also confirmed under the provisions of Sub-Section (1) of Section 73 of the Finance Act, 1994 read with Rule 2(d)(iv) of the Service Tax Rules, 1994, the demand of service tax amounting to Rs. 1,49,01,292/....

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....e appellants have also contended that the Commissioner, while splitting the service between 'Consulting Engineering Services' and 'Intellectual Property Rights Services' on 50-50% basis for quantifying the service tax liability on best judgment basis, has not afforded appropriate opportunity to them to submit the necessary details in this regard. 8. We have perused the records and heard both the sides. 9. We find force in the appellant's contention. The Commissioner, vide Order-in-Original No. 14/CEX/STC/COMMR/2006 dated 30-10-2006 has classified the impugned services as the services related to the Intellectual Property Rights on the basis of the very same Technical Collaboration Agreement dated 17-10-1998 and accordingly M/s. JDEPL h....