2018 (1) TMI 1019

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....r the Appellant (Rep by Sh. A.K. Singh, DR) for the Respondent ORDER Per B. Ravichandran Both these appeals are filed by the assessee-Appellants against the Order-in-Appeal Nos.281-282/CB/ST/JPR-II/2011 dated 28.06.2011 and 326(OPD)ST/JPR-II/2013 dated 21.11.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur-II respectively. Since an identical issue is involved in both the app....

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....ccordingly initiated recovery proceedings against the assessee-Appellants by issuing show cause notice dated 08.01.2010 covering the period 01.03.2008 to 31.03.2009 and the demand was raised under the tax entry 'Technical Testing & Certification Services'. The second show cause notice dated 22.11.2012 was issued covering the period 01.04.2009 to 31.03.2012 under the tax entry 'Intellectual Propert....

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.... Vs UOI, 2009 (13) STR 235 (Bom), which was later affirmed by the Apex Court. The Ministry also confirmed the said legal position and clarified the same by instructions dated 2011. In such scenario, he submits that the demand could not be issued for extended period and penalties could not be imposed. 5. The learned DR for the Revenue contested the appeals on the ground that the services received ....

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....ign of quality. The amount paid also categorised as fees/royalty. This is not a simple certification process. This much has been apparently admitted by the Revenue also in the second proceedings. As such, we uphold the tax liability on the assessee-Appellants on reverse charge basis on such consideration paid by them to the American Petroleum Institute, USA. The said service is taxable as Intellec....