Customs, Excise and Gold Tribunal - Tamil Nadu
Commissioner Of Central Excise vs Reichie De Massari Ag Switzerland on 22 February, 2005
Equivalent citations: 2005(184)ELT260(TRI-CHENNAI), 2006[3]S.T.R.590
ORDER C.N.B. Nair, Member (T)
1. This appeal is directed against setting aside of the duty demand and imposition of penalty on the respondents as Consulting Engineers. I have perused the records and heard both the sides. The Commissioner (Appeals) has held that the relationship between the respondents and their clients is one of transfer and receipt of technology. This position is accepted in the present appeal also. Technology transfer and receipt of payment for the same is distinguishable from "Consulting Engineering Services". Commissioner (Appeals)'s finding is, therefore, right in the facts of the case and the obligations between the parties. The appeal has no merit. It is rejected.