2016 (7) TMI 157

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....ri S.N.Sinha Mahapatra, Consultant for the Appellant Shri S.Mukhopadhyay,  Supdt.(AR) for the Revenue ORDER Per Shri H. K. Thakur Appeal No.56/2007 has been filed by the Appellant against Order-in-Original No.06/Commissioner/CE/Haldia/Adjn/2007-08 dated 04.06.2007 passed by the Commissioner of Central Excise, Haldia Commissionerate, Kolkata under which a demand of Rs. 3,57,98,683/....

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....he manufacture of PTA. That the department is considering payment of royalty as  Consulting Engineers Services  received from M/s.Mitsubisi Chemical Corporation, Japan under Section 65(31) of the Finance Act, 1994. It is the case of the Appellant that payment of royalty cannot be covered under  Consulting Engineers Services  and that for the earlier period April, 2000 to July, ....

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.... Act, 1994 is leviable only w.e.f. 18.04.2006. 5. Heard both sides and perused the case records. The issue involved in the present proceedings is whether any Service Tax on the royalty paid by the Appellant to M/s.Mitsubisi Chemical Corporation, Japan will attract Service Tax liability under Reverse Charge Mechanism for the period August 2002 to December, 2004. This issue was settled by Bombay ....