2009 (9) TMI 98

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..... stomers - Department was of the view that Delta Controls had provided technical assistance to the appellants and are therefore liable to service tax under the category of ‘consulting engineer’s service’ - I agree with the assessees that under the Manufacturing Licensing agreement no technical assistance is provided to them by M/s. Delta Controls Ltd. It is only a case of payment of running royalty .....

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..... ow-how, technical knowledge, information, drawings, patterns or designs for manufacture of temperature switches, pressure switches etc. in consideration for which M/s. Switzer had paid royalty of 5% to Delta Controls. The Department was of the view that Delta Controls had provided technical assistance to the appellants and are therefore liable to service tax under the category of 'consulting engin .....

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