2010 (5) TMI 115

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..... chnical collaboration agreement with M/s.Halla Climate Control (hereinafter referred to as HCC), a South Korean company. In the light of the decision of Indian National Shipowners Association Vs Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- set aside the demand confirmed on the ground that service rendered by HCC to the appellants fell under the category of ‘Consulting Engine .....

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..... ical information provided by HCC for manufacturing licensed products and for which they appellants paid an amount of 5% of the net invoice value of each such licensed product sold within India, is not sustainable, in the light of the decision of the Hon'ble Bombay High Court in Indian National Shipowners Association Vs Union of India [2009 (13) STR 235 (Bom.)] holding that service tax liability .....

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