2008 (7) TMI 48

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..... make a new case at this stage - In respect of demand on royalty, held that as per the agreement, the same is for transfer of technology and the royalty payment cannot be considered as payment of any money towards service rendered by the foreign service provider – revenue appeal dismissed - 445 of 2006 - ST/142/2008-(PB) - Dated:- 2-7-2008 - Shri S.S. Kang, Vice President and Rakesh Kumar, Memb .....

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..... , U.K. is the technical assistance fee which is covered under the definition of consulting engineer. Before us, revenue also argued that the technical support fee is also liable for service tax as the same is nothing is a consulting engineering service. 3. Contention of respondent is that in respect of technical support fee, is not the issue in the present case. The service tax in respect of t .....

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..... is made in this regard. This issue is first time raised before the Tribunal. Therefore, we find merit in the contention of the respondent that fresh issue cannot be raised at this stage. 6. In respect of demand on royalty, we find that Commissioner (Appeals) in the impugned order held that as per the agreement, the same is for transfer of technology and the royalty payment made by the respon .....

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