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P.KARTHIKEYAN, P.G.CHACKO
Eid Parry (India) Ltd. – Appellant
Versus
Commissioner of Service Tax, Pondy – Respondent
P.G. Chacko, Judicial Member. - The Revisional Authority, in the impugned order, demanded service tax from the appellants, on a royalty amount of Rs. 1,84,346 paid by them to their German collaborators as consideration, according to the revenue, for technical know-how, industrial property rights and technical assistance. The above payment was made in terms of clause 3.2 of the Collaboration Agreement dated 20-5-1992 entered into between the appellants and the German company. The said provision obligated the appellants to pay to the German company a royalty at the rate of 5 per cent on the sale of a pesticide, viz., ‘Neemazal’ in the Indian domestic market and at the rate of 7 per cent on the sale of the same product in export market. The above provision of the agreement specifically provided that such payment by the appellants to the German company was in consideration of the grant of patent, trademarks, brand names and other rights and used to technical information and improvements as well as technical assistance. The lower authority seems to have banked on the expression ‘technical assistance’ used in clause 3.2 ibid. It has made an endeavour to develop the said aspect into
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