2008 (6) TMI 158

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....espondent. [Order]. - The appeal arises for final hearing. It has been filed by M/s. B.E. Gelb Consultancy Service, Michigan, U.S.A., represented by M/s. L.G. Balakrishnan & Brothers Ltd., represented by Sri M. Jayaramachandar, Manager (Taxation). It is against an order of the Commissioner (Appeals), whereby an appeal filed by M/s. B.E. Gelb Consultancy Service through M/s. L.G. Balakrishnan & ....

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....logy Transfer Agreement between them. However, in adjudication of the notice, the original authority found the Indian company liable to pay Service tax on behalf of the US party to the Govt. of India for the period Oct. '99 to June '02 and, accordingly, confirmed the proposed demand of Service tax against the said company and imposed penalties on them. It was that decision which was sustained by t....

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....Gelb as also of the legal status of his erstwhile business concern. 3. At the outset, I note that the name of the US party as given in the aforesaid Agreement is "BE. Gelb Consulting Services" and not "BE. Gelb Consultancy Service". As it is admitted position that M/s. L.G. Balakrishnan & Brothers Ltd. are authorized representatives in India of M/s. B.E. Gelb Consulting Services for the purpose....