CEEKAY DAIKIN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE applicant filed this application for condoning the delay of 20 days in filing the appeal. In view of the reasons explained in the application, the delay in filing the appeals is condoned.

(2.) The applicant filed application for waiver of pre -deposit of amount of Service tax of Rs. 7,09,640/ - and penalties. The contention of the applicant is that the Commissioner (Appeals) in the earlier proceedings held that applicant is recipient of consulting engineering service and however, for verification remanded the matter to the adjudicating authority. The contention is that the applicant had not received any consulting engineering service but the agreement is only for transfer of Intellectual Property Rights by way of technical know how for the manufactured items in question. The applicant filed appeal against the earlier decision which is pending before the Tribunal as Appeal No. ST/138 -39/06. In the present case, the amount of Service tax has been quantified by treating the applicant as recipient of consulting engineering service. The contention is that as per the terms of agreement it is for transfer of Intellectual Property Right under technical assistance agreement. The applicant relied upon the various articles of agreement to show that it is not for consulting engineering service.

(3.) THE contention of the Revenue is that the present remand order passed by the Commissioner (Appeals) whereby it was held that applicant received consulting engineering service, therefore, the issue before the lower authority in the present proceedings is in respect of quantification of the demand.