COMMISSIONER OF SERVICE TAX DELHI Vs. NYCO

JUDGEMENT

(1.) This order will dispose of STA Nos. 29, 31, 33 and 34 of 2010 as these involve common question of levy of service tax for the period in question.

(2.) In STA No. 29 of 2010, following substantial question of law has been proposed:

(3.) Show cause notice dated 19.4.2005 was issued by the Department stating that M/s AVI Oil India Pvt. Ltd., District Faridabad was engaged in manufacture of oils, fluid etc. with the technical advice of M/s NYCO, Paris for which an agreement dated 3.12.1993 has been reached. The said technical advice amounted to service exigible to tax under Section 65(105) read with Section 65(21) of the Finance Act, 1994. As per notification dated 2.7.1997, services rendered by the Consulting Engineer were taxable.