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TMI Blog2008 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... thikeyan, Member (Technical) (Final Order No. 679/2008 dt. 8.7.2008 certified on 15.7.2008 in Appeal No. ST/38/2005) Shri M. Somasundaram, Consultant for the Appellants. Shri V.V. Hariharan, JCDR for the Respondent. [Order per P. Karthikeyan Member (Technical)] - This appeal filed by M/s. Motherson Automotive Technologies & Engineering (MATE) is directed against an order of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts. The project did not take off. The demand of service tax under engineering consultancy is on the amount of 1,34,000 UK Pounds paid as lump sum to Tennex. 2. The learned consultant submitted that it is settled by several judicial authorities that transfer of technical know-how does not amount to rendering of Engineering Consultancy. The agreement between Tennex and the appellants did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gineer Service. We also find that before 16.08.2002, an Indian recipient of service was not required to discharge tax liability on any service received from abroad. In the case of Navinon Ltd. Vs. CCE, Mumbai (supra), this Tribunal had held that the appellants in that case did not receive engineering consultancy when it received technical know how compensated by payment of royalty. Following the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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