merits. In respect of the
impugned goods Shri Vasant Agsar, Chartered Engineer has vide
his letter dated 2nd may 2016 opined as follows ... Axle Drives / Air Compressors
etc. manufactured for Railways are integral part of engines
or motors?
B. As to whether Gears/Pinions/Bull Gears / Axle Drives
Honeywell Turbo Technologies India Pvt ... vs Commr Service Tax -I Pune on 17 March, 2022
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
REGIONAL BENCH ... brief, is that Appellant company was a
registered manufacturer of Turbo Charger Engines which had Internal
Warehouse (IWH) too with separate registration certificate
Karnataka High Court in Turbo-Tech (Supra) is with reference to the question whether the entry for Consulting Engineer Service during the period ... development and supply of turbo power pack and spares. In the first place the levy extended to only professionally qualified engineer or an engineering firm
period 10.9.2001 to 31.3.2002. It is in the category of consulting engineers service. The appellants have also challenged the penalty ... abroad is not exigible to service tax in the category of consulting engineers service. It is submitted that it is covered by Intellectual Property
spring, 84133030/84139190/
5
impeller and seal impeller]. 84139120
Parts of Turbo charger [Turbo Dowelling Assembly,
shaft carrier, idler gear support assembly, coupling,
seal compressor ... dowelling assembly, kit 84148090/84149090
of turbo dowelling components, support assembly,
idler shaft assembly, set gear planet, engine
coupling disc].
7 Air Duct assembly
Engine Cooling Module: The ECM is a combination
of radiator, cooling fan and shroud. It rejects the
heat generated within the engine into ambient ... supplied to the vehicle
engine through the heat exchanging processes of
heated air that has been pressurized by Turbo
6. RD
4
C/51748/2021
view that the respondent have received taxable services of Consulting Engineers under Section 65(105)(g) read with Section 65(31) of the Finance ... Consulting Engineers service and in this regard, he relied upon the Tribunals decision in the case of Turbo Energy Ltd. Vs. CCE, Chennai
rendered by M/s Kayaba is taxable under the category of Consulting Engineers Services and accordingly, a Service Tax demand ... India Ltd. and Turbo Energy Ltd., the services provided by the respondent did not come under the category of Consulting Engineers Service. Accordingly, the lower
case is whether service tax is leviable in the category of Consulting Engineers Service on the technical know-how fee paid by the appellants ... 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
Court in the
case of State of Andhra Pradesh v. Larsen & Turbo Ltd.
2008-TIOL-158-SC VAT .
➢ The service provided may be classifiable ... service' simpliciter.
➢ The service provided may be classified as 'consulting
engineer service' as the Appellant through its engineers
providing advisory services
