TaxTMI 
TaxTMI 
2017 (9) TMI 878
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....2,77,071/- has been confirmed under the category of erection, commissioning and installation services in respect of equipments supplied by the appellants to its customers (b) The demand of Rs. 1,33,80,774/- has been confirmed on account of royalty income pertaining to licensing of technical information/knowhow under the category of business auxiliary services (c) The demand of Rs. 15,66,06,912/- has been confirmed on account of sale promotion and marketing services to UOP LLC and other overseas companies. (d) The demand of Rs. 1,01,1,943/- has been confirmed on account of charges paid to the company's overseas entities in respect of maintenance of software. 4. In respect of erection, commissioning and installation services, learne....
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....adjudicating authority that the nature of the services provided by the appellant under the said agreement are not a one-time service instead the services provided by the appellant on continuous basis is solely predicated on the fact that regular payments are being received in respect of a contract that was executed prior to introduction of levy. Such conclusion is bad in law in the light of the decision of the Tribunal in the case of Reliance Industries Limited vs. CCE & ST-2016-TIOL-1654-CESTATMumbai. 7. In respect of marketing support service, he further submits that the demand has been confirmed in relation to marketing support service provided by the appellant by treating the same as business auxiliary service. ....
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....tainable. 9. On the other hand, leaned AR supported the impugned order. 10. Heard both sides and considered the submissions. 11. We find that the demand has been confirmed on the following four services: (i) erection, commissioning and installation services in respect of equipments supplied by the appellants to its customers (ii) the royalty income pertaining to licensing of technical information/knowhow under the category of business auxiliary services (iii) The sale promotion and marketing services to UOP LLC and other overseas companies. (iv) The charges paid to the company's overseas entities in respect of maintenance of software. 12. With regard to the erection, commissioning and installation services, w....
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....erely with reference to the date on which payments were being made. We find that during the relevant period the issue as to whether a transaction is leviable to service tax and if so at what rate was required to be reckoned with reference to the date when the service was rendered and not with reference to the date on which payment is made. The law in this regard is settled by the decision of the CESTAT reported in 2008 (10) STR 243 = 2008-TIOL-283-CESTAT-AHM which was affirmed by the Hon'ble Gujarat High Court in the appellants own case reported in 2010 (19) SR 807 as also by the Hon'ble Delhi High Court in the case of CCE vs Consulting Engineering Services India (P) Limited-2013 ((30) ELT STR 586. As the service in the case of....