2024 (10) TMI 454

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....anufacturing facility at Toshana, Punjab; M/s Max G. B Pvt. Ltd. (MGBPL) was set up as a joint venture between the appellant and M/s Gist Brocades International B. V; as per agreement dated 04.12.1993, the manufacturing facility at Toshana was made available to M/s MGBPL; as part of the MOU dated 01.07.1997, the plant, machinery, tools, registration, licenses etc. were transferred to M/s MGBPL; the transfer of technical know-how was for a consideration (royalty @ 20 Million for 06 months) during the period 01.07.1997 to 30.06.2000. Revenue seeks to treat the transfer of technical know-how as the service of a consulting engineer and to levy service tax on the same; a Show Cause Notice dated 07.04.2003 was issued; Original Authority vide orde....

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..... Mumbal) C.C.E. & S.T., Ahmedabad-III vs Hitachi Home & Life Solutions (1) Ltd. 2016 (46) S.T.R. 668 (Trl. - Ahmd.) Robert Bosch vs. Commissioner of Central Excise Coimbatore 2015 (39) S.T.R. 463 (Tri. - Chennal) (Maintained at Supreme Court 2015 (39) STR J175) Yamaha Motors (1) Pvt. Ltd. vs. Commr. Of C. Ex., Delhi-IV 2006 (3) S.T.R. 665(Tri. - Del.) Korpan Ltd. vs. Commissioner of Central Excise, Raigad 2017 (51) S.T.R. 41 C.S.T., Bangalore vs. Turbotech Precision Engineering Pvt. Ltd. 2010 (18) S.T.R. 545 (Kar.) Battenfield Extrusionchnik vs. C.C.E. & S.T., Daman 2019 (5) TMI 511 - CESTAT AHMEDABAD Commissioner vs. Kinetic Engineering Ltd 2012 (6) TMI 786 (Bom.) Commissioner of Central Excise & Customs, Nashik vs....

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....e is no mention of any Consultancy Service to be rendered by the appellants. That being the case, it will be incorrect to levy service tax on the same. We find that Tribunal in the case of Bharat Oman Refineries (supra) held that : 8. We have perused the details of agreements submitted by the appellant. These agreements are for supply of technical know-how, process technology, proprietary technical information and various connected services to the appellant in connection with setting up of their plant in Madhya Pradesh. The Original Authority mainly focused on the engineering services, which are a follow up of the transfer of technical know-how, to conclude that the appellants received engineering consultancy service only. We are not in a....