Custom, Excise & Service Tax Tribunal
Cce, Coimbatore vs M/S. L.G. Balakrishnan & Bros. Ltd on 21 April, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/236/2009
(Arising out of Order in Appeal No. 7/2009 ST dated 28.01.2009, passed by the Commissioner of Central Excise, (Appeals), Coimbatore).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, VICE PRESIDENT
_________________________________________________________
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 Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? _________________________________________________________
CCE, Coimbatore : Appellant
Vs.
M/s. L.G. Balakrishnan & Bros. Ltd. : Respondent
Appearance Shri T.H. Rao, SDR, for the appellant Shri V. Panchanathan, Adv., for the respondent CORAM Ms. JYOTI BALASUNDARAM, VICE PRESIDENT Date of hearing : 21.04.2010 Date of decision : 21.04.2010 FINAL ORDER No.__________________ On hearing both sides, I find that the impugned order setting aside the demand of service tax for the period prior to 10.09.04, on the ground that the service rendered by M/s. B.E. GELB Consultancy Services to the assessees falls under the category of Intellectual Property Rights Service which came into service tax net only with effect from 10.09.04, and not a Consulting Engineer Service leviable to service tax prior to 10.09.04, is correct, for the reason that the issue stands settled in favour of the assessees by the decision of the Tribunal in the case of M/s. B.E. GELB Consultancy Services Vs. CCE, Coimbatore 2009 (14) STR 241 (Tri.-Chen.). I therefore uphold the impugned order setting aside the demand and penalties and reject the appeal of the Revenue. (Order dictated and pronounced in the open Court) (JYOTI BALASUNDARAM) VICE PRESIDENT BB 2