HALDOR TOPSOE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE Appellant is a company incorporated under the law of Denmark having its principal office at Nymollevej 55, P.O. Box 213. DK - 2800 Lyngby, Copenhagen, Denmark. It had entered into an agreement No. IOCL/SEEC/004, dated 20 -9 -2000 with M/s. IOCL, under which it has to supply know -how, PSA Unit know -how, Process Package, PSA Unit Process Package, Services for Hydrogen Plant and Detailed Engineering of Reformer Package to IOCL in the form of technical documentation. The activities were performed outside India and the Appellant had provided the technical information to the officials of IOCL at their office in Denmark only. The Appellant was entitled for a lump sum amount for "supply, delivery and transport of know -how of process package", "supply and delivery of detailed engineering of reformer package", "supply of supervision services", supplying delivery and transfer of PSA Unit know -how and PSA unit process package and training. No amount was received by it towards "supervision service" and "theoretical and practical training".

(2.) THE Appellant received two identical show -cause notices dated 25 -4 -2005, from the Deputy Commissioner of Central Excise and Customs, Division -III, Vadodara -I, in which he proposed to levy service tax amounting to Rs. 58,89,541 and Rs. 5,39,334 along with interest and penalty on the ground that the Appellant had rendered taxable service under the category of "consulting engineer's service" to IOCL.

(3.) THE learned advocate for the Appellant submitted that the findings of the Commissioner are not sustainable on the following grounds: