COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE, NO. 16, S.P; COMPLEX, LALBAGH ROAD, BANGALORE Vs. M/S. AMCO BATTERIES LIMITED, NO. 337, MYSORE ROAD, BANGALORE - 560025

JUDGEMENT

(1.) THIS appeal is preferred by the revenue challenging the order passed by the Tribunal, which has held that the services rendered by the assessee does not fall within the ambit of service tax net and therefore, they are not liable to pay the service tax.

(2.) THIS appeal was admitted on 23.10.2007 to consider the following substantial question of law: Whether in the facts and circumstances of case, the CESTAT, SZB, Bangalore was legal and correct in setting aside the impugned OIA, when the Royalty was received by the Respondent assessee for rendering technical service/transfer of technology, which squarely fits in the taxable category of 'Consulting Engineering' for the purpose of levy of Service Tax under Section 65(31) of the Finance Act, 1994?

(3.) IN that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court.