2006 (6) TMI 484

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..... imbatore (RIL) on September 3, 1999, being the third and final instalment of entrance fee for supplying the technical know-how to M/s. RIL. As per agreement, the entrance fee constituted charges towards technical know-how such as drawings, designs, manufacturing plans, etc., for manufacturing signalling devices for various applications. In the impugned order, the lower appellate authority has sust .....

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..... is argued that in view of the decision of the Tribunal in Navinon Ltd. v. CCE [2004] 172 ELT 400 (T), know-how transfer is not subject to service tax under the category of consulting engineer's service and, therefore, sought to set aside the impugned order. The learned advocate appearing for the appellant has reiterated the same arguments as contained in the appeal. The learned SDR argued th .....

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