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TMI Blog2018 (9) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... does not fall under the category of consulting engineer - Mere providing the assistance to the service recipient will not take away the service of technical know-how. Appeal allowed - decided in favor of appellant. - Appeal No. ST/82/2010-DB - A/11751/2018 - Dated:- 9-8-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: Shri Sudhanshu, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following judgments: 1. Novinon Ltd. 2004(172) ELT 400 (Tri. Mumbai) 2. Kinetic Engineering Ltd. 2012 (25) STR 26 (Tri-Mumbai) 3. Commissioner vs. Kinetic Engineering Ltd. 2013 (30) STR J18 (Bom.) 4. Colgate Palmolive Company 2006(4) STR 536 (Tri.-Mumbai) 5. Robert Bosch 2015 (39) STR 463 (Tri. Chennai) 6. Commissioner vs. Robert Bosch 2015 (39) STR J175 (S.C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batore 2017 (a) G.S.T.L. 6 (Tri. Chennai). 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the fact is not under dispute that the appellant have transferred the technical know-how to M/s. A.T.E. Enterprises against which they have received the technical know-how fees. Therefore, the service does not fall under the category of consulti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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