2008 (2) TMI 271

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...., SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the revisional authority has demanded service tax of Rs. 1,53,481/- from the assessee in respect of royalty payments made to a foreign company as consideration for trademarks, drawings, wooden models and aluminum moulds for the 'contract products' to be manufactur....

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....e & Customs, Goa [2006 (4) S.T.R. 536 (T) = 2006-TIOL-949-CESTAT-Mum. (iv) M/s. Betts UK Ltd. v. Commissioner of Central Excise, Goa[2006 (4) S.T.R. 433 (Mum.) = 2006-TIOL-948-SESTAT-Mum.]. (v) Commissioner of Central Excise, Chennai-III v. Veleo Friction Material India Pvt. Ltd. [2006 (3) S.T.R 588 (T) = 2005 (185) E.L.T. 78 (Tri.-Chennai)]. (vi) Commissioner of Central Excise, & Service....

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.... technical assistance also and, therefore, the transaction should be held to be "Consulting Engineer's Service" defined under the Finance Act, 1994. It is pointed out that 'technical assistance' is one factor mentioned in that definition. Learned SDR has also referred to the Tribunal's decision in Nokia (I) Pvt. Ltd. v. Commissioner of Customs, Delhi [2006 (1) S.T.R. 233 (Tri.-Del.)] and Notificat....

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....r's Service". The agreement, of course, contains mention of 'technical assistance.' It says that the foreign company may send its representatives to the Chennai facility of the assessee for providing technical assistance. Whether such technical assistance was actually given is a moot question of fact, which apparently remains untouched in the impugned order. The Notification cited by learned SDR r....