2006 (12) TMI 509

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..... es from Order-in-Appeal No. 124/2006-ST, dated 9-6-2006 confirming Service Tax on the appellant on the ground that on their receipt of technical assistance under Technical Know-how Agreement for manufacture of telephone equipment, they are required to discharge Service Tax under the category of "Scientific and Technical Consultancy Services". Appellants cannot be levied with Service Tax .....

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..... impugned order wherein he went on to hold that the assessee is not the provider of service inasmuch as they are not a scientific and technological research institution or organization. The learned Counsel also relied on the Final Order No. 921/2006, dated 10-5-2006 rendered in the case of BST Ltd. v. CCE [2007] 6 STT 87 (Bang. - CESTAT) wherein also on similar grounds the Tribunal held that payme .....

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..... nical know-how services become liable for Service Tax only from 16-8-2002. In this case, the services rendered were for the period earlier to 16-8-2002. On this ground alone, the appeal is required to be allowed. Even otherwise, the appellants are not liable to pay Service Tax as they do not come within the category of 'Consulting Engineer' or 'Scientific and Technical Consultancy Services', as he .....

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