{"id":150843,"date":"2004-09-22T00:00:00","date_gmt":"2004-09-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sevana-electrical-appliances-vs-commr-of-c-ex-on-22-september-2004"},"modified":"2016-06-05T16:43:34","modified_gmt":"2016-06-05T11:13:34","slug":"sevana-electrical-appliances-vs-commr-of-c-ex-on-22-september-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sevana-electrical-appliances-vs-commr-of-c-ex-on-22-september-2004","title":{"rendered":"Sevana Electrical Appliances &#8230; vs Commr. Of C. Ex. on 22 September, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Sevana Electrical Appliances &#8230; vs Commr. Of C. Ex. on 22 September, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 S T R 323<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, J T T.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>T.K. Jayaraman, Member (T)<\/p>\n<p>1. The appellant is engaged in the manufacture and sale of heat sealing machines. In fact he has developed a technology of manufacturing heat sealing machines. He sold the technology to another business concern for certain consideration. In terms of the agreement, the royalty of 5% of the sale price of every machine manufactured and sold by the buyer is to be paid to the appellants. The department proceeded against the appellant demanding Service Tax on the royalty received by the appellant for the period from 1997 to 2000-2001 on the ground that the appellant rendered the services of consulting engineer as per Finance Act, 1994. The adjudicating authority confirmed the demand. The Commissioner (Appeals) has upheld the order of the adjudicating authority<\/p>\n<p>2. Shri Joseph Kodianthara Advocate appeared for the appellants and Shri L. Narasimha Murthy, SDR appeared for the appellants (sic).\n<\/p>\n<p>3. Learned Advocate contended that the appellant did not render any service of consulting engineers and royalty charges cannot be taxed during the relevant period as amount received for consulting engineering services. He also brought to our attention the Order-in-Original No. 89\/04, dated 14-9-2004 passed by the Deputy Commissioner of Central Excise &amp; Customs Muvattupuzha Division in the case of the appellant holding that royalty received is not liable for service tax. He requested the bench to remand the matter to the original authority in view of this decision.\n<\/p>\n<p>4. On a careful consideration, we remand the matter to the original authority in view of his findings in the above mentioned case and also in view of the fact that service tax on intellectual property services (royalty etc.) has come under the service tax for the first time in the budget of 2004 only. Ordered accordingly.\n<\/p>\n<p>(Operative portion of the order already pronounced in open Court on conclusion of the hearing.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Sevana Electrical Appliances &#8230; vs Commr. Of C. Ex. on 22 September, 2004 Equivalent citations: 2006 S T R 323 Bench: S Peeran, J T T.K. ORDER T.K. Jayaraman, Member (T) 1. The appellant is engaged in the manufacture and sale of heat sealing machines. In fact he [&hellip;]<\/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":[1],"tags":[],"class_list":["post-150843","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sevana Electrical Appliances ... vs Commr. Of C. 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