Cce, Coimbatore Vs. M/S. L.G. Balakrishnan and Bros. Ltd.

Cce, Coimbatore vs M/S. L.G. Balakrishnan and Bros. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Apr 21, 2010

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Citation: sooperkanoon.com/943004
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President
Decided On: Apr 21, 2010
Case Number: ST/236 of 2009
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce, Coimbatore

Advocate Shri T.H. Rao, SDR, for the appellant. Shri V. Panchanathan, Adv., for the respondent.

Respondent

M/S. L.G. Balakrishnan and Bros. Ltd.

Excerpt

on hearing both sides, i find that the impugned order setting aside the demand of service tax for the period prior to 10.09.04, on the ground that the service rendered by m/s. b.e. gelb consultancy services to the assessees falls under the category of intellectual property rights service which came into service tax net only with effect from 10.09.04, and not a consulting engineer service leviable to service tax prior to 10.09.04, is correct, for the reason that the issue stands settled in favour of the assessees by the decision of the tribunal in the case of m/s. b.e. gelb consultancy services vs. cce, coimbatore 2009 (14) str 241 (tri.-chen.). i therefore uphold the impugned order setting aside the demand and penalties and reject the appeal of the revenue.

Full Judgment

On hearing both sides, I find that the impugned order setting aside the demand of service tax for the period prior to 10.09.04, on the ground that the service rendered by M/s. B.E. GELB Consultancy Services to the assessees falls under the category of Intellectual Property Rights Service which came into service tax net only with effect from 10.09.04, and not a Consulting Engineer Service leviable to service tax prior to 10.09.04, is correct, for the reason that the issue stands settled in favour of the assessees by the decision of the Tribunal in the case of M/s. B.E. GELB Consultancy Services Vs. CCE, Coimbatore 2009 (14) STR 241 (Tri.-Chen.). I therefore uphold the impugned order setting aside the demand and penalties and reject the appeal of the Revenue.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Cce, Coimbatore vs M/S. L.G. Balakrishnan and Bros. Ltd. Same Subject Service Tax Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President