2013 (3) TMI 739

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..... the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. CEX.XI/JMJ/45/916/NSK/APL/2005, dated 28-2-2005 passed by the Commissioner of Central Excise Customs (Appeals), Nashik. The issue involved is whether the payment of royalty towards the technical know-how is to be liable to tax under the category of Consult .....

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..... l for the appellant submits that an identical matter was decided in the case of Arvind. Fashions Ltd. v. Commissioner of Service Tax, Bangalore by this Tribunal reported in 2007 (7) S.T.R. 178 (Tri.-Bang.) and the Revenue went in the appeal against the said order before the Hon ble High Court of Karnataka and Hon ble High Court vide 2012 (27) S.T.R. J112 (Kar.) upheld this Tribunal s view that the .....

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