BIOCON LTD. Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THE stay application and the appeal are taken up together for the disposal as the issue is covered in the assessees favour by larger number of rulings of the Tribunal. The appellants had entered into an agreement with various foreign companies for transfer of technology for which they had paid technology transfer fee more than Rs. 1 Crore. The Revenue proceeded to levy of service tax on the fee on the ground that the activities come within the category of Consulting Engineer Services as defined under Section 65(31) of the Finance Act, 1994. This is contested on the ground that the services rendered by them as per technology transfer agreements do not fall within the scope of consulting engineers service. In this regard the learned Counsel has filed list of rulings which are noted herein below : -

(2.) AFTER hearing both the sides, we are of the considered opinion that the Commissioner ought not to have taken a different view than one already been expressed by the Tribunal in the above noted decisions. The Commissioner was to bound by these orders. Therefore independent view expressed by the Commissioner without referring to these judgments is not correct in law. It is also submitted by the learned Counsel that the concerned Commissioner had dropped the proceedings in respect of another unit SKF India Ltd. in Order -in -Original No. 13/2006, dated 21 -2 -2006 in an identical situation. The Commissioner cannot take a different stand in identical cases. As the issue is covered one therefore respectfully following, the stay application and the appeal are allowed with consequential relief.