CONSIDERATION FOR PROVIDING TECHNICAL KNOW-HOW
CONSIDERATION FOR PROVIDING TECHNICAL KNOW-HOW
CESTAT AHMEDABAD BENCH vide Final order No. A1192/WZB/AHD/09 decided on 21/04/09 in re : INDO NIPPON CHEMICALS CO. LTD vs CCEX VADODARA held as follows :-
QUOTE : The lower authorities have taken a stand that assessee did not produce any evidence to show that what was sold was techmical know how. However, there is no indication to show whether the officers of the department conducted proper investigation to bring out the truth. The department has not collected evidence to show that appellants are covered by the definition nor they have made efforts to show that the service provided was that of consulting engineer by conducting proper investigation. The law gives sufficient powers to officers to conduct enquiries and investigations to bring out the truth and without making any efforts, on the basis of non-production of documents, on the basis of assumptions and presumptions, a case cannot be made out against the appellants which the case here. In the absence of any evidence to show that either the appellants are covered by the definition or the service provided by them is that of consulting engineering, we do not find any reason to uphold the orders of the lower authorities and accordingly allow the appeal with consequential relief to the appellants. UNQUOTE
[for full text of the judgement, please visit http://www.taxesinindia.com and click on the citation taxind_2009_wzb_ahd_A1192]
TRIBUNAL JUDGEMENT
VENKATRAMAN RAGGHUPATHY, Web admin.
