2007 (5) TMI 191

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....evenue appeals raises a common question of law and facts and they are taken up together for disposal as per law. The Commissioner (Appeals) in both the appeals has considered the aspect pertaining to transfer of technical know-how by a foreign collaborator to the respondent herein and has held that such transfer of technical know-how or assistance does not come within the ambit of the definition o....

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....chnical assistance etc., in regard to the manufacture of certain products in the appellants would amount to rendering service in the capacity of the Consulting Engineer for the purpose of Service Tax. 2. Whether the appellants can be held as an agent/authorized person of the foreign company and made liable to pay the Service Tax in case the service amounts to consulting engineer. In this reg....

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.... upon by department. Service Tax - Liability of recipient of service - for period prior to amendment of rule 2(d) of Service Tax rules 1994, recipient could not be held liable to tax. Service Tax - Person from outside India - For period prior to 28-2-1999 when second proviso to Rule 6(1) of Service Tax Rules, 1994 was introduced, even though such person may be liable to duty, they could not ....

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....he Order-in-Original No. 30/2004 dated 16-6-2004 passed by the Assistant Commissioner of Central Excise, Service Tax Division, Bangalore and allow the appeal filed by M/s. Motor Industries Co. Ltd., Bangalore." In the case of Goetze TP (India) Ltd., the Commissioner has passed a similar Order in OIA No.193/2004-C.E. dated 15-12-2004. 2. Learned DR reiterated the grounds and contended that su....