9911796707
TMI Blog2007 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... nsulting Engineer Services” and liable to pay service tax – Held Appellant is not fall under taxable services category X X X X Extracts X X X X X X X X Extracts X X X X ..... and this Bench on detailed consideration held that the receipt of technical assistance and information cannot be brought within the category of consulting engineers. The following judgments and the gist of the judgments as filed in the tabular column by the counsel is reproduced herein below. Sl. No. Citation Gist 1. Bharat Electronics Ltd. & Ors v. CCE in Final Order Nos. 1061 to 1063/06 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for transfer of intellectual property. It was further held that in a technical collaboration agreement, value of incidental advice, if any, cannot be cut out and subject to service tax as consulting engineering services 6. Samsung Electronics Co. Ltd. v. CCE, 2006 (1) S.T.R. 217 (T) Know-how fee and royalty paid to holding company towards right to use trade mark, merely a transaction in prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and its payer could not be liable to service tax 10. Turbo Energy Ltd. v. CCE, 2006 (3) S.T.R. 678 (T) = 2005 (187) E.L.T. 47(T) Royalty paid to foreign supplier for transfer of technology is not payment of service but only a share of product or profit reserved by owner for permitting another the use of his property Learned Counsel submits that as the issue is already covered by the above n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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