2007 (2) TMI 598

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..... d September 11, 2006 by which the Commissioner has reviewed the Order-in-Original passed by the Assistant Commissioner dropping the proceedings. The assessee had paid certain royalty charges towards the transfer of technical know-how. The Revenue proceeded to recover the payment of royalty charges under the category consulting engineer . However, in similar matters the Tribunal clearly noted that .....

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..... the ambit of consulting engineer , as they are not rendering any services under this category. The ratio of the cited judgment clearly applies to the facts of this case. It is true that we have disposed of large number of appeals on this issue, which are already noted in the cited final order. Respectfully following the ratio of the cited judgment, the impugned order is set aside and the appeal .....

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