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TMI Blog2013 (7) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... d to receive royalty - Appellant is liable to pay service tax on the royalty received – Held that:- appellant is only a matriculate and does not hold any professional degree in Engineering, recognized by law. Therefore, the appellant does not qualify as a “Consulting Engineer” as defined in law. Secondly, the appellant was a patentee and transferred the right to use the patent to his client for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent bearing no. 187148 of 08/01/1998 for a new compact oil cooler which was allowed to be used by Vora Exclusive Tools Pvt. Ltd., for which he was entitled to receive royalty. The department was of the view that the appellant is liable to pay service tax on the royalty received amounting to Rs.5,96,620/- during the year 2000-01 to 2001-02 along with interest thereon under Consulting Engineer's Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The definition of Consulting Engineer as per sub-clause (31) of section 65 of the Act is as given below: "Consulting Engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering . And vide section 65(105)(g) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (AR) appearing for the Revenue reiterated the findings of the lower authorities. 6. We have considered the submissions made by both the sides. It is an undisputed fact that the appellant is only a matriculate and does not hold any professional degree in Engineering, recognized by law. Therefore, the appellant does not qualify as a Consulting Engineer as defined in law. Secondly, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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