2008 (4) TMI 260

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..... ty - held that royalty payment for the use of the technology and know-how cannot be subjected to service tax as Engineering Consultancy – appeal filed by the Revenue is dismissed as devoid of merits
Shri P. Karthikeyan, Member (T) Smt. Bhagya Devi, SDR, for the Appellant. Shri Arun Kurian Joseph, Advocate, for the Respondent. [Order]. - This is an appeal filed by the Revenue. In the impugne .....

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..... ing Engineer" from 1-1-2002 to 15-8-2002. 2. In the impugned order the Commissioner (Appeals) noted that the respondents had entered into several technical collaboration agreements with Hitech granting licence to it to use, manufacture and sell products under patent and designs owned by Arai using the technology and know-how owned by Arai. He found that Arai had provided technology in exchan .....

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..... rvice tax. The provision of technical know-how, designs, drawings, etc. fell within the production and design engineering and amounted to provision of service of Consulting Engineer. 4. Heard both sides. 5. I have carefully considered the facts of the case, The respondents, a manufacturer of motor vehicle components, supplied technical know-how to Hitech Arai against payment of royalty. In the f .....

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