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2016 (12) TMI 483
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....issue that falls for consideration is whether the appellant needs to be saddled with service tax liability of an amount of Rs..4,39,226/- under the category of Consulting Engineer Services for the period January 1998 to March 2002 or otherwise. 4. It transpires from the records that during the period in question, appellant had received a consideration from Kampala Pharma LLC and Global Pharma LLC who are situated abroad, for the transfer of technology/technical collaboration in respect of the technology it was developed by them in pharmaceutical field. A show-cause notice was issued demanding service tax under Consulting Engineer Services for the entire amount. Appellant argued before the lower authorities that out of Rs. 4.21 crores the....
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....gory of Consulting Engineers , services should have been provided by an engineer or Engineering firm. 6. Learned DR reiterates the findings of the lower authorities. 7. We find strong force in the contention raised by the learned Counsel. We find from the records that the appellant had right from the adjudication stage was categorically stating that they had not received the balance amount of Rs. 88 lakhs from Kampala Pharma LLC and Global Pharma LLC, during the period in question, service tax would arise only on receipt of the payments for the services rendered. As against this assertive statements of the appellant before the lower authorities and before us also, we find that Revenue has not marshaled any contrary evidence. We also n....
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....on 65(13) reads as hereunder : "consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. Subsequently the definition of Consulting Engineer has been amended under the Finance Act, 2006 which has come into effect from 1st May 2006, the definition of which reads as hereunder : 65(31) consulting engineer means any professionally qualified engineer of any body corporate or any other firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to any person in one or more discipline....