2005 (3) TMI 573

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..... [Order per : Jyoti Balasundaram, Vice-President]. The respondents herein are receivers of consulting engineering services from M/s. WOCO Franz Wolf Co. Germany with whom they entered into agreement for know-how and license agreement on 5-11-1997. They paid technical know-how fees in consideration of technical assistance and consulting services to M/s. Woco during the period 1998 to 1999. .....

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..... l be paid either by such a person or on his behalf by any person authorised by him, and prior to August 2002 when the service tax receiver was made liable to pay tax. Hence, this appeal. 2. We have heard both sides. The department relies upon Clause 4.07 of the collaboration agreement dated 5-11-1997 providing that the licencee (respondents) shall deduct from the payment to be made hereunder .. .....

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