TMI Blog2008 (10) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... cial)] - After examining the records and hearing both sides, we note that the short issue for consideration is whether service tax was leviable on the technical know-how fee paid by the appellant to foreign collaborator during the period 2002-2003 to 2003-2004, under the head "Consulting Engineer's service". The lower authorities demanded service tax in this category to the extent of Rs.1,88,041/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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