2008 (11) TMI 13

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..... project named “Gramdoot” and then ownership of project was sold to M/s Aksh Broadband Ltd. for consideration - as the agreement is for transfer of technology and not for providing any technical know-how service, so demand under consulting engineering service, is set aside - 72 of 2006 - 333/2008-ST - Dated:- 7-11-2008 - S. S. Kang, Vice President and Rakesh Kumar Member (Technical) Shri Atu .....

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..... e, the demand of Service Tax as provider of consulting engineering service is not sustainable. 4. The contention of the Revenue is that the agreement is for rendering advise for setting up the Gramdoot Project, therefore, the appellant being provider of consulting engineering service are liable for Service Tax. 5. We find that the demand is confirmed on the ground that the appellant provid .....

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