Plaintiff Favorable
at Customs, Excise and Gold Tribunal - Mumbai
2 plaintiff favorable decisions from Customs, Excise and Gold Tribunal - Mumbai.
Plaintiff Favorable Decisions
2 cases | Page 1 of 1
Commissioner Of Central Excise v.H.K. Rolling Mills Engg. P. Ltd.
The Revenue appealed against a decision regarding whether H.K. Rolling Mills Engg. P. Ltd. was liable to pay Service Tax on license fees collected for using Thermex Cooling System technology. The Tribunal found that since the respondents were providing technical expertise, assistance, and supervision related to the patented technology, they were rendering engineering services under the Finance Act, 1994.
Pfizer Ltd. v.Commissioner Of Central Excise
The appellant (a medicament manufacturer) entered into an agreement with Pfizer Inc. to receive technical know-how and use patented technology for manufacturing pharmaceuticals. The Department levied Service Tax on payments made to Pfizer, classifying it as 'engineering consultancy'. The Tribunal ruled that since the transaction was a license/transfer of intellectual property know-how, not professional engineering advice, the levy of Service Tax was unwarranted.
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