2008 (7) TMI 84

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..... ure of any product in exchange for a lump sum payment or payment of royalty does not constitute rendering of Consulting Engineer Service – impugned order is vacated and appeal of assessee is allowed - ST/38/2005 - 679/2008 - Dated:- 8-7-2008 - Shri P.G. Chacko, Member (Judicial) and P. Karthikeyan, Member (Technical) (Final Order No. 679/2008 dt. 8.7.2008 certified on 15.7.2008 in Appea .....

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..... ase are that the appellants had received technical know-how for manufacture of automobile components from M/s. Tennex Europe Limited, (Tennex), England, against payment of an amount of 1,34,000 UK Pounds under an agreement which also had provided for payment of royalty @ 5% of the sale price of finished products. The project did not take off. The demand of service tax under engineering consultancy .....

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..... matter to the Bench. 3. We have carefully gone through the case records and the submissions by both sides. As rightly argued by the Ld. Consultant, transfer of technical know-how for manufacture of any product in exchange for a lump sum payment or payment of royalty does not constitute rendering of Consulting Engineer Service. We also find that before 16.08.2002, an Indian recipient of servic .....

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