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P.KARTHIKEYAN, P.G.CHACKO
Shore to Shore MIS (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Chennai – Respondent
P.G. Chacko, Judicial Member.- In the impugned order, the Commissioner (Appeals) affirmed the order of the lower authority demanding service tax of Rs. 8,50,215 from the appellants on "Consulting engineer’s service" for the period May 2002 to July 2004, and imposing penalties on the party under various provisions of the Finance Act, 1994. Hence the present appeal.
2. After examining the records and hearing both sides, we find that the above demand is on the royalty paid by the appellants to their foreign collaborators for transfer of technical know-how for the manufacture and distribution of ‘Mercantile Identification System’. It is the appellants’ case that transfer of technical know-how can hardly be termed ‘Consulting Engineer’s Service’ inasmuch as it is ‘Intellectual Property Service’ since recognised as taxable service under the Finance Act, 1994. Even after the introduction of ‘Intellectual Property Service’ under section 65 of the Finance Act, 1994 as a taxable service, learned counsel submits, ‘Consulting engineer’s service’ continues to be on the statute book, thereby meaning that ‘Intellectual property service’ is different and distinct from ‘Consulting engineer’s se
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