SIEMENS LTD. Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THE appellant is seeking waiver of pre -deposit of service tax amount of Rs. 21,31,306/ -. The appellants have imported technology which Revenue wants to bring within the net of service tax under the category of Consulting Engineer. The Original authority had dropped the proceedings relying on the decision of the Commissioner of Central Excise (Appeals) in the case of M/s. San Engineering and Locomotive Company Ltd. The Revenue did not appeal. The learned Counsel relies on the decision of the Tribunal in the case of Coen Company v. CCE (Appeals), Bangalore [2006 (2) S.T.R. 488 (Tri. -Bang.) = 2006 - TIOL - 824 - CESTAT - Bang].

(2.) THE learned JDR seeks time to get a report from the Commissioner on the Tribunal ruling relied on by the learned Counsel and prays for listing the appeal for out of turn hearing as revenue involved in the matter is high.

(3.) ON a careful consideration of the matter, we notice that the issue is prima facie covered by this Bench ruling rendered in the case of Coen Company (supra). Hence the stay application is allowed by granting waiver of pre -deposit of the amount and staying its recovery till the disposal of the appeal. As the issue is covered, the matter to come up for final hearing on 14th December 2006. Meanwhile, the leaned DR to call for report from the Commissioner in the matter.