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TMI Blog2006 (10) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... mon question in law and hence, they are taken up together for disposal as per law. The Revenue proceeded against the assessee for levying Service Tax on the consideration received by the assessee on transfer of the contract through an assignment deed. The Revenue has considered the activity of transfer of drawings/designs and other technical data and the consideration received for such trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to enable TDPSL to undertake the design, manufacture, sale of AC generators, their parts and components to the designs of TDK. For the said purpose, they transferred to TDPSL the entire set of documents relating to the technical information for the manufacture of the said generators, their parts and components. They received a sum of Rs. 50/- lakhs towards part payment, for which Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or technical assistance was provided. He also relied on the ruling rendered by the Delhi Bench in the case of M/s. Yamaha Motors (India) Pvt. Ltd. v. CCE, Delhi-IV (Faridabad) - 2006 (3) S.T.R. 665 (Tribunal) = 2005 (186) E.L.T. 161 (Tribunal) = 2005 (TIOL) 598 wherein also in a similar circumstances the levy of Service Tax on such transfer of technology has been set aside in the light of the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign, engineering and technical specifications has no access with the activity of 'Consulting Engineer' Services. In terms of the said definition of the 'Consulting Engineer', the professional advice, consultancy and technical assistance has to be given to the customers. Such an activity has not been done in the present case. Therefore, the rulings cited supra would clearly apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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