2007 (5) TMI 143

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..... ated:- 16-5-2007 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The appeal of the revenue contends that service tax was rightly payable by the respondent in regard to technical know how fee paid by it to French Company during the year 2002-03. The contention is that the said technical know-how fee attracted service tax as "Scientific and Technical Co .....

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..... is nothing on record to prove that, during 2002-03 M/s. Atochem has provided any scientific or technical services to the Appellant in India, thus Service Tax is not leviable on the Appellant." Ld. Counsel would point out that since the service agreement with the French Co. was of 1990 and service was rendered well before the introduction of service tax on "scientific or technical consultancy" s .....

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