Custom, Excise & Service Tax Tribunal
Sundaram Brake Linings Ltd vs Cce Chennai on 6 February, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.S/63/2005
[Arising out of Order-in-Appeal No.13/2005 (M-ST) dated 29.4.2005 passed by the Commissioner of Central Excise (Appeals), Chennai]
For approval and signature:
Honble Mr. P.G.CHACKO, Member (Judicial)
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Sundaram Brake Linings Ltd.
Appellant/s
Versus
CCE Chennai
Respondent/s
Appearance:
S/Sh. R.Ravhavan & M.Kannan, Advocates Shri N.J.Kumaresh, SDR For the Appellant/s For the Respondent/s CORAM:
Mr. P.G.Chacko, Member (Judicial) Date of hearing : 6.2.2008 Date of decision : 6.2.2008 Final Order No.____________ The short question arising in this case is whether service tax is leviable in the category of Consulting Engineers Service on the technical know-how fee paid by the appellants to their foreign collaborators for the period 28.2.99 to 31.3.03. This issue is no longer res integra as it stands settled in favour of the assessee by a line of decisions of this Tribunal. One of these decisions cited by ld.counsel is contained in Final Order No.699/05 dt. 3.5.05 in appeal No.S/38/04 (Turbo Energy Ltd. Vs CCE Chennai-III).
2. Following the consistent view taken by this Tribunal, I set aside the impugned order, wherein service tax was demanded from the appellants in respect of transfer of technical know-how for the above period, and allow this appeal.
(Operative part of the order was pronounced in open court on 6.2.2008) (P.G.CHACKO) MEMBER (J) gs 3 2