2007 (4) TMI 328

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..... ormation/technical assistance/transfer of technical know-how for setting up/operationalisation of service centre for repair and maintenance of industrial gas turbines. The revenue has proceeded to consider this transfer of technology as coming within the ambit of “consulting engineer services” for levy of service tax. The period involved in the present case is from 28-8-2002 to 1-1-2004. Held that .....

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..... entered into a technical agreement with M/s. Demag Devalal Industrial Turbo Machinery Ltd., U.K. under which the foreign company had provided technical information/technical assistance/transfer of technical know-how for setting up/operationalisation of service centre for repair and maintenance of industrial gas turbines. The revenue has proceeded to consider this transfer of technology as coming w .....

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..... CCE [2007] 8 STT 223 (Mum. - CESTAT) (ix) Turbo Energy Ltd. v. CCE [2005] 1 STT 290 (Chennai - CESTAT). 2. However, the revenue's contention is that in terms of the Notification No. 36/2004-ST, dated 31-12-2004, the appellant is liable to pay service tax. 3. The party has challenged the confirmation of the service tax on both the grounds on time bar and on merits. 4. We have heard both the .....

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