Custom, Excise & Service Tax Tribunal
M/S. Tata Johnson Controls Automotive ... vs Cce & St, Chennai on 7 January, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI ST/MISC/40854/2015 & ST/48/2005 (Arising out of Order-in-Appeal No. 39/2005-(M-III) (ST) dated 29.04.2005, passed by the Commissioner of Central Excise (Appeals) Chennai). M/s. Tata Johnson Controls Automotive Ltd. : Appellant Vs. CCE & ST, Chennai : Respondent
Appearance Shri S. Narayanan, Adv., For the applicant Shri K.P. Muralidharan, AC (AR) For the respondent CORAM Honble Shri R. PERIASAMI, Technical Member Honble Shri P.K. CHOUDHARY, Judicial Member Date of Hearing/Decision: 07.01.2016 FINAL ORDER No. Per: R. Periasami The appellant filed miscellaneous application for change of cause-title. The Ld. Counsel appearing on behalf of the appellant submits that since entire share holding of M/s. Tata Autocomp Systems Ltd. has been transferred to M/s. Johnson Controls Auto India Ltd., UK, which is a subsidiary of Johnson Controls Inc, the Companys name has been changed from M/s. Tata Johnsn Controls Automative Ltd. to M/s. Johnson Controls Automotive Ltd., with effect from 03.04.2013 and in this regard, he produced the Certificate issued by the Registrar of Companies dt. 03.04.2013. Accordingly, the request for change of cause-title from M/s. Tata Johnsn Controls Automative Ltd. to M/s. Johnson Controls Automotive Ltd., is allowed.
2. After disposing the miscellaneous application the appeal itself is taken up for hearing. The present appeal is arising out of OIO dated 26.07.2004, wherein the adjudicating authority confirmed the demand of service tax of Rs. 5,45,340/- along with interest and imposed penalties under Section 75A, 76, 77 and 78 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence the present appeal.
3. After hearing the submissions from both sides, we find that the short issue involved in this appeal relates to the demand of service tax on the royalty amount paid towards the services of technical information, knowhow and technical assistance rendered by the appellant company. The service rendered by the overseas company fell under the category of Consulting Engineer Services since the overseas provider was not having its office at India. The issue is already stands settled by the Honble Supreme Court in the case of UOI Vs. Indian National Shipowners Association 2010 (17) STR J57 (S.C), the Boards Circular F.No. 276/8/2009-CX.8A dated 26.09.2011 and the Honble High Court of Madras in the case of Polyspin Exports Ltd. Vs. UOI 2011 (22) STR 9 (Mad.). In view of the above, Honble Supreme Court and High Court judgments and Boards Circular, we find that the demand pertaining to the period from October, 1999 to September, 2002 is not sustainable. The impugned order is set aside and the appeal allowed. The miscellaneous application for change of cause-title is also allowed.
(Dictated and pronounced in open court)
(P.K. CHOUDHARY) (R. PERIASAMI)
JUDICIAL MEMBER TECHNICAL MEMBER
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