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TMI Blog2008 (8) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-1997 to 31-3-2002 - that transfer of technical know-how would not fall under the category of ‘consulting engineer’s service’ for the purpose of levy of service tax - issue is no longer res integra & the same stands settled against the revenue - S/34 OF 2004 - 936 OF 2008 - Dated:- 27-8-2008 - P.G. CHACKO, JUDICIAL MEMBER and P. KARTHIKEYAN, TECHNICAL MEMBER N.J. Kumaresh for the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent to 4.25 per cent and from 4.25 per cent to 7.5 per cent under supplemental agreements entered into between the parties during the above period]. That authority also imposed penalties on the assessee under various provisions of the Finance Act, 1994. Its decision was, however, set aside by the first appellate authority in an appeal filed by the assessee. Hence, the present appeal of the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs, Electrical, Telecommunication, Computers, Mechanical, Civil, Metallurgy, Automobile, Production, Designs etc. The services rendered by M/s. Fenner to M/s. BMF is in the form of Technical know-how, design, drawings etc. for the manufacture of excisable products falling within the scope and ambit of Production Design Engineering and the amount received is for the services rendered. Therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-2007] We find that the cited case law is to the effect that transfer of technical know-how would not fall under the category of 'consulting engineer's service' for the purpose of levy of service tax. As rightly pointed out by the counsel, the issue is no longer res integra and the same stands settled against the revenue. In the result, the decision of the lower appellate authority is sustained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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