9911796707
TMI Blog2006 (10) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... - Final Orders No. 1745-1746/2006, - Dated:- 12-10-2006 - [Order per : S.L. Peeran, Member (J)]. - Both these appeals raises common 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing Company Limited) (hereinafter referred to as TDK) in its entirety to and in favour of TDPSL on an exclusive basis so as 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 sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations would not come within the definition of 'Consulting Engineer', as no professional advice or consultancy 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eer'. The Tribunal in the noted judgments have clearly held that mere supply of technology pertaining to design, 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. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
