{"id":93604,"date":"2006-03-06T00:00:00","date_gmt":"2006-03-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/guala-patents-b-v-vs-commissioner-of-cus-and-c-ex-on-6-march-2006"},"modified":"2015-09-30T14:15:18","modified_gmt":"2015-09-30T08:45:18","slug":"guala-patents-b-v-vs-commissioner-of-cus-and-c-ex-on-6-march-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/guala-patents-b-v-vs-commissioner-of-cus-and-c-ex-on-6-march-2006","title":{"rendered":"Guala Patents B.V. vs Commissioner Of Cus. And C. Ex. on 6 March, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Guala Patents B.V. vs Commissioner Of Cus. And C. Ex. on 6 March, 2006<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, Vice-, A T K.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Jyoti Balasundaram, Vice-President<\/p>\n<p>1. The application for waiver of Service tax of Rs. 18,97,270.60 and penalty of Rs. 1,09,600\/- covering the period June, 1999 to February, 2002 arises out of the order of the Commissioner (Appeals), Goa. Service tax has been levied on the applicants herein who are provider of services to M\/s. Guala Closure India Pvt. Ltd. under the category of &#8220;Consulting Engineers&#8221;.\n<\/p>\n<p>2. We have heard both sides. We find that the demand consists of tax on Royalty as well as Technical know-how\/technical assistance rendered by the applicants who are a company registered in Holland. Submission of the Id. Counsel that<\/p>\n<p>(a) Service tax is not leviable on the royalty;\n<\/p>\n<p>(b) Service tax is not leviable on technical know-how, cannot be prima fade accepted in toto for the reason that although prima facie ground for waiver of service tax on royalty exists since technical assistance has also been provided as seen from the agreement between the applicant and M\/s. Guala Closures (India) Ltd. prima facie tax would be leviable on technical assistance rendered by the foreign company to the company in India. The amount attributable towards tax under this heading is about Rs. 1,89,000\/-. We, therefore, direct the applicant to deposit a sum of Rs. 1,00,000\/- (Rupees One lakh only) towards service tax within a period of eight weeks from today and on such deposit, pre-deposit of the balance amount of service tax and the penalty shall stand waived and recovery stayed thereof, pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice.\n<\/p>\n<p>3. Compliance to be reported on 15-5-2006.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Guala Patents B.V. vs Commissioner Of Cus. And C. Ex. on 6 March, 2006 Bench: J Balasundaram, Vice-, A T K.K. ORDER Jyoti Balasundaram, Vice-President 1. The application for waiver of Service tax of Rs. 18,97,270.60 and penalty of Rs. 1,09,600\/- covering the period June, 1999 to February, [&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-93604","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>Guala Patents B.V. vs Commissioner Of Cus. And C. 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