2008 (6) TMI 31

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..... ions of the Tribunal holding that transfer of technical know-how was not to be taxed as ‘consulting engineer’s service’ for periods prior to 10-9-2004 - Therefore, there will be waiver of pre-deposit and stay of recovery in respect of the tax, interest and penalties - S/87 of 2008 - 484 of 2008 - Dated:- 13-6-2008 - P. KARTHIKEYAN, MEMBER (T) and P.G. CHACKO, MEMBER (J) Smt. G. Dhana Madhr .....

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..... 04, the date on which transfer of intellectual property right was introduced as a new taxable service. The case of the revenue, on the other hand, is that the royalty was paid as a consideration for technical assistance rendered to the appellants by the foreign company and therefore, it was exigible to service tax in the category of consulting engineer's service. The learned counsel and the learne .....

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