2005 (2) TMI 2

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..... ember (J) (Oral)]. - There is a demand of over Rs. 16 lakhs on the appellants towards service tax on what is called "Consulting Engineer Service" in the Revenue's parlance. The alleged service, on which the above demand was raised, was received by the appellants from their foreign collaborator during the period 7-7-1997 to 23-2-2001. It is submitted by learned counsel for the appellants that what .....

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..... t on account of technical know-how for such manufacture having been received by the latter. In this connection, reliance has been placed on the Tribunal's decision in Navinon Ltd. v. CCL Mumbai-VI. 2004 (172) E.L.T. 400 (T) = 2004 - TIOL - 710 - CESTAT-MUM. We have heard learned SDR, who has sought to justify the impugned order on the strength of the findings contained therein. 2. After consider .....

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