2019 (7) TMI 493
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate, Mr. R.K. Ranjan, Advocate For the Respondent : Shri.G.R. Singh, D.R. ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that the service tax to the tune of Rs. 4,53,372/- stands confirmed against the appellant alongwith confirmation of interest and imposition of penalties. A part of the demand stands confirmed in respect of technical testing and analysis services, whi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment of royalty and as such they are liable to pay service tax on the same. Ld. Advocate has drawn our attention to the Tribunal decision in the case Commissioner of Central Excise & Service Tax, Bangalore vs. Molex (India) Ltd.- 2007 (7) S.T.R. 592 (Tri.-Bang.) laying down that the said activity will not fall under the ambit of consulting engineer. The Tribunal decision stands upheld by the Ho....


TaxTMI