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TMI Blog2014 (3) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of licensed products. In consideration thereof, royalties/licence fees had been paid by the recipient to the service provider. This activity, by no stretch of imagination, can be considered as coming within the purview of ‘Consulting Engineer’s Service’ - activities undertaken by the respondent in the case is not exigible to service tax under the category of ‘Consulting Engineer’s Service’ - Decided against Revenue. - ST/89/2006 - Final Order No. A/1228/2013-WZB/C-I(CSTB) - Dated:- 4-6-2013 - Shri P.R. Chandrasekharan and Anil Choudhary, JJ. Shri V.K. Agarwal, Additional Commissioner (AR), for the Appellant. Shri Bharat Raichandani, Advocate, for the Respondent. ORDER This is Revenue s appeal filed against Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 (172) E.L.T. 400 = 2006 (3) S.T.R. 397 (Tribunal), Yamaha Motors (India) Pvt. Ltd. v. Commissioner of Central Excise, Delhi-IV - 2005-TIOL-598-CESTAT-DEL = 2006 (3) S.T.R. 665 (Tri.-Del.) = 2005 (186) E.L.T. 161 (Tri.-Del.), the services rendered cannot be classified under heading Consulting Engineer s Service and accordingly allowed the appeal. The Revenue is aggrieved of the same and is before us. 3. In the grounds of appeal, it has been urged that the technical know-how provided by Leibert Corporation to Indian entity appears to be advice and technical assistance provided to a client and is liable to Service Tax under the category of Consulting Engineer s Service . It is also stated that the Revenue has gone in appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not, in any way, relate to supply of technical know-how which the respondent has undertaken in the present case. They have supplied to the client in India know-how by way of patents, trade secrets, processes, etc. so that the recipient in India can undertake manufacture of licensed products. In consideration thereof, royalties/licence fees had been paid by the recipient to the service provider. This activity, by no stretch of imagination, can be considered as coming within the purview of Consulting Engineer s Service . This Tribunal in the case of Aravind Fashions Ltd. which has been affirmed by the Hon ble High Court of Karnataka, and in the case of Kinetic Engineering Ltd. (cited supra) has clearly held that transfer of technical know-h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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