9911796707
TMI Blog2008 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the Commissioner (Appeals), vide which he has set aside the demand of service tax confirmed by the Asst. Commissioner, Revenue has preferred the present appeal. We have heard Shri Sameer Chitkara, SDR for the Revenue and Shri P.M. Dave, Advocate and Shri Dhaval Shah, Advocate for the respondent. 2. As per facts on record, respondents are engaged in the manufacture of textile m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants a right to use licensed technology of M/s. T.T., Germany, and as such the agreements are in the nature of allowing use of intellectual property rights. From the agreements it is clear that M/s. T.T, Germany had agreed to provide technical know-how to the appellants for manufacture of various products, on payment of lump sum fees and royalty as per the agreements. The Hon'ble Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... know-how paid to foreign collaborator was not liable for service tax under "consulting engineer service" during the material period. 18. The technical know-how provided by the foreign company as per the licensed agreements was transfer of intellectual property rights and no consultancy or advice was involved and hence the same was not liable to service tax under consulting engineer service. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and spares. Therefore, the technical know-how provided by M/s. T.T., Germany could not be termed as advice or consultancy. Therefore, the technical know how provided by M/s. T.T., Germany cannot be equated with any service covered under consulting engineer service. Therefore, the service tax demanded and confirmed under consulting engineer service is hereby set aside." 4. As is clear from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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