COEN COMPANY Vs. COMMISSIONER OF CENTRAL EXCISE, MANGALORE

JUDGEMENT

(1.) THE appellant is required to pre -deposit Service Tax amount of Rs. 8,10,942/ -. The appellant is a foreign company based in U.S.A. They were providing Consultancy Service to M/s Jindal Praxair Oxygen Co. Pvt Ltd., Bangalore in the form of supplying Technical know -how, drawing and specifications of Hot Water General System. They have denied that they being sent any engineer to America for the purpose under the category of Consulting Engineers. The Commissioner (Appeals) has noted the letter of intent specifically provides for posting of engineers on site of M/s JPOCL. The appellants have denied having posted any engineer and their simple contention is that transfer of technology does not come under the category of consulting engineers. The learned Counsel relies on the Tribunal ruling rendered in the case of CCE, Calicut/Cochin v. M/s Rubco Sales International Pvt. Ltd. and M/s Sun Metal & Alloys (P) Ltd. [Final Order No. 1888 & 1889/2005., dated 11 -11 -2005] [2006 (1) S.T.R. 291 (Tribunal)].

(2.) THE learned SDR re -iterates the Commissioners (Appeals) finding in the order.

(3.) ON a careful consideration of the matter, we accept the plea of the appellants that they have not posted their engineers for consultation purpose in the engineering field with M/s JPOCL. They have only transferred the technical know -how service. The ratio of the citation referred to by the learned Counsel clearly applies to the facts of the case. Therefore full waiver of pre -deposit of Service Tax amount is granted. There shall be no recovery of the amount till the disposal of the appeal. As the issue is a covered one, the matter to come up for final hearing on 28 -2 -2006.