{"id":13265,"date":"2010-03-04T00:00:00","date_gmt":"2010-03-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-service-tax-vs-ms-skf-india-ltd-on-4-march-2010"},"modified":"2015-01-22T03:00:40","modified_gmt":"2015-01-21T21:30:40","slug":"the-commissioner-of-service-tax-vs-ms-skf-india-ltd-on-4-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-service-tax-vs-ms-skf-india-ltd-on-4-march-2010","title":{"rendered":"The Commissioner Of Service Tax vs M\/S Skf India Ltd on 4 March, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Service Tax vs M\/S Skf India Ltd on 4 March, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
IN THE HIGH COURT OF KARNATAKA AT BANGALORE\nDATED THIS THE 4\" DAY OF MARCH, 201dF_\nPRESENT\n\nTHE HON'BLE MR. JUSTICE K.L. MANJUNATH%' T\n\nAND\n\nTHE HON'BLE MS. JUSTICE Bfv. NAGAHATHNAVT'\n\nc.E.A.N\u00a2fi:;200T.\nBETWEEN:\n\nThe Commissioner of Service Taxjf\u00a7_F\n\nService Tax Commissio\ufb01eratejo V ,\n\nNo.16, S.P.Com\u00a7lex}T }'\" \"'d*d<-g\n\nLalbagh Road;_\u00a3 l"j,";_:"[H\n\nBangalore\u00a537\u00a7dg l'_T}A\ufb01"V "EV .. APPELLANT\n\n(ByHAdvoCdtea\u00e9rilcdshashikantha)\nAND:\n\nM\/s SHF_Ind1a'Etd.;\n~ Plot No 2, Bo\ufb01masendra\n. Ind\ufb01strial Area,\n7,Hosur Road; '_\nHangaloiej f.\u00bb ,. RESPONDENT\n\n(By Hdvooate Sri K S Ravishankar)\n\n'[ This CEA is filed under Sec 35G of the Central\n\nd"oExcrse Act, 1944 to set aside the final Order\nV A\ufb010ul061w63 dated 15.6 2006 passed by CESTAT, SZB,\n"v_ Bangalore vide Annexure~B, only so far it relates to\n\n$5\n\n\n\nrespondent herein and to restore the orderminm\noriginal No.6\/2005 dated 28.l1.20056 passed. by the\nCommissioner of Service Tax, Service Tax\nCommissionerate, Bangalore vide Annexure--A,,"gh_\n\nThis Appeal is coming on for final hearing this\nday, MANJUNATH J. delivered the following: A." i T'\n\nJ U D G M \n\nRevenue has come up in this appeal challenging\n\nthe legality and correctness \u00a2f the order passed by\n\nthe CESTAT in Final Order No lQSl%\u00a73.dated 15.6.2006\nwherein the appeal tiled by the iespondentmassessee\nhas been allowed h\ufb01 the tribanal by setting aside the\n\norder passed by the Commissioner of Service Tax.\n\n2. Facts<\/pre>\n
 lleadingigtotfthis case are as hereunder:<\/p>\n
3The assessee entered into an agreement with M\/s AB SKF<\/p>\n
Sweden. for aavailing the technical knowmhow and<\/p>\n
‘d~ _technical ‘ assistance and during the relevant<\/p>\n
Vr,_assessment: year’ it paid. Rs.4,20,85,65l\/~ as service<\/p>\n
” charges to a foreign collaborator. On the ground that<\/p>\n
V_service tax was not paid, show cause notice was got<\/p>\n
i”u_issued on 26.8.2003 demanding service tax, interest,<\/p>\n
2%’<\/p>\n
penalty etc. and thereafter an Ordermin~Original
\nNo.6\/2005 dated 28.11.2005 was passed fmby the<\/p>\n
Commissioner of Service Tax confirming the demand made<\/p>\n
in the show cause notice. Aggrievedi”byW the “ordg;<\/p>\n
passed by the Commissioner of; Serv-ice’7’I’a_x,u\u00bb_asseV:’5se.e <\/p>\n
filed an appeal before ;CESTAT Wwhicb\ufb01 came? to gbe
\nallowed. Being aggrieved by the same}–@resent appeal
\nis filed raising the follo\ufb01ing”subs;antial question of<\/p>\n
law:\n<\/p>\n
“Whether;d\ufb01fing the relevant period, in view of
\nthe Board”sgf”Circnlarf\u00bb dated 2.7.1997 the
\ntechnical; assistance pand’ technical know–how
\nreceived’ by _the_ respondent from a foreign
\ncompany did not_constitnte taxable service viz.,
\nConsnltinglEngineer~Service?”\n<\/p>\n
3. We have heard the counsel for the parties.<\/p>\n
\u00a7;’.tConnselg\u00bbfor the appellant submits that though<\/p>\n
‘i.4_consentihasibeen given by the Commissioner before the<\/p>\n
hv_CE$TAT,.same was not the ground for the CESTAT to<\/p>\n
‘”_consider the case of the assessee in its favour.<\/p>\n
l”_Accoxding to him, question that arises for the<\/p>\n
h”._consideration of this court in this appeal is pending<\/p>\n
3’<\/p>\n
before us is that SLP is dismissed at the time of
\nadmission, same cannot be a \u00abground to dis\ufb01dss the
\nappeal of the revenue and that the ap\u00a7ealdbof~ the<\/p>\n
revenue has to be considered again. Actording to us,<\/p>\n
Bombay High Court in detail lhasf_consideredd.theb-<\/p>\n
relevant amendments and notifications which has been<\/p>\n
affirmed by the Hon’ble Supreme Court after hearing<\/p>\n
the counsel for the \ufb01arties.i*;\n<\/p>\n
6. Following tbe_judgment Qt the Eombay High Court
\nwhich has been a\u00e9\u00a7;:\u00a2\\\u00a7 by the hon’ble Supreme Court,
\nwe are of the view that substantial question of law
\narises Vin ‘this ia\ufb01peal_ is” required to be answered<\/p>\n
against the revenue and in favour of the assessee.<\/p>\n
i;7:”._hccdrdingly, the appeal is dismissed.<\/p>\n
ss\/s
\n\u00a7\u00a7\u00a7G\u00a3<\/p>\n
s\u00e9\/\ufb01_
\nEss\ufb01<\/p>\n
‘”*-_Ha\/150310<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Service Tax vs M\/S Skf India Ltd on 4 March, 2010 Author: K.L.Manjunath & B.V.Nagarathna IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 4″ DAY OF MARCH, 201dF_ PRESENT THE HON’BLE MR. JUSTICE K.L. MANJUNATH%’ T AND THE HON’BLE MS. JUSTICE Bfv. NAGAHATHNAVT’ c.E.A.N\u00a2fi:;200T. BETWEEN: The […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-13265","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Service Tax vs M\/S Skf India Ltd on 4 March, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-service-tax-vs-ms-skf-india-ltd-on-4-march-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Service Tax vs M\/S Skf India Ltd on 4 March, 2010 - 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