2007 (1) TMI 175

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..... L. Peeran, Judicial Member. - The stay application and appeal are taken up together for disposal as per law, as the issue in this appeal has already been decided by large number of Tribunal rulings. The appellants were paying royalty charges to the foreign companies for transfer of Technical know-how. Revenue proceeded to levy Service Tax on such payments treating such services as 'Consulting Engi .....

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..... rsonnel abroad and transfer of technology by foreign collaborator to Indian party /collaborator in terms of the agreement 2. The learned Counsel submits that the issue is no longer res integra and the matter has been decided by all the Benches of the Tribunal in the assessee's favour and they have held that the Service Tax is not leviable on such transfer of technology, etc. Reliance is placed on .....

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..... d. v. CCE [2006] 3 STT 16 (Chennai-CESTAT). 3. The learned JCDR had taken time when the matter came up for hearing on 28-3-2006 to go through all the judgments cited by the learned Counsel and respond to the same. He concedes that the issue is covered by the judgments, however, he would like to reiterate the stand of the Department. 4. On a careful consideration, we notice that in terms of the r .....

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