Customs, Excise and Gold Tribunal - Bangalore
Skf India Limited vs Commissioner Of Service Tax on 24 March, 2006
Equivalent citations: [2007]7STT202
ORDER S.L. Peeran, Member (J)
1. The appellants are seeking waiver of pre-deposit of Rs. 21,04,283/- and penalty of Rs. 23 lakhs and further penalty. Revenue has proceeded to raise Service Tax on the ground that they have availed technological advice from the Swedish company. The appellants' contention is that the demands are required to be raised against the person who has given the service viz. the Swedish Company. The learned Counsel further submits that the Finance Act has been amended and this category of service has been brought into force from 10-9-2004. The present demand pertains to an earlier period. He submits that similar matters have been allowed by the Tribunal in the following cases:
(i) CCE v. Rubco Sales International P. Ltd. 2006 (1) S.T.R. 291 (T)
(ii) CCE v. Micro Finish Valves (P) Ltd. 2006 (1) S.T.R. 283 (Tribunal) : 2006 (72) RLT 584 (T)
(iii) India Pistons Ltd. v. CCE 2006 (2) S.T.R. 216 (Tribunal) : 2006 (3) STT 8 (T)
(iv) Bonfiglioli Transmissions (P) Ltd. v. CCE 2006 (3) S.T.R. 182 (Tribunal) : 2006 (3) STT 16 (T)
(v) Yamaha Motors (I) Pvt. Ltd. v. CCE 2006 (3) S.T.R. 665 (Tribunal) : 2005 (186) E.L.T. 161 (T)
(vi) Pfizer Ltd. v. CCE
(vii) Navinon Ltd. v. CCE
(viii)Turbo Energy Ltd. v. CCE 2006 (3) ST.R. 678 (Tribunal) : 2005 (1) STT 290 (T)
(ix) Same Engines India P. Ltd. v. CCE 2006 (3) S.T.R. 601 (Tribunal) : 2005 (186) E.L.T. 247 (T) The learned Counsel submits that the issue is fully covered in their favour and stay and appeal can be allowed.
2. The learned SDR reiterates the departmental ground.
3. On a careful consideration, prima facie, we are satisfied that the issue is covered by the above noted judgments. Hence, the stay application is allowed unconditionally and stay of the recovery is granted besides waiver of pre-deposit. The Attachment Order is directed to be vacated.
4. The learned Counsel files a list of six cases and prays that all these appeals could be listed for final hearing as the issue is covered. The Registry is directed to list the following six matters for final hearing on 15th June, 2006:
(i) ST/47/2003 - M/s. Bharat Electronics Limited
(ii) (ii) ST/31 /2004 - M/s. Widia GMBH
(iii) (iii) ST/53/2004 - M/s. Araco Corporation
(iv) ST/57/2004 - M/s. Turbo Tech Precision Engineering Private Limited
(v) ST/98/2004 - M/s. BBR India Private Limited
(vi) (vi) ST/24/2006 - M/s. SKF India Limited Notices be issued for all the other parties. The stay application is allowed.
(Pronounced and dictated in open Court)