2008 (4) TMI 301

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..... paid royalty for technical know-how and royalty is not a consideration towards service but sharing of profit and technical know-how provided from outside could not be charged to service tax prior to the introduction of Section 66A on 18-4-06 – prima facie case in assessee’s favour – stay granted - ST/12/2008 - S/305/2008-WZB/AHD - Dated:- 2-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S. .....

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..... under franchise services. Since the appellant as well as their foreign collaborator are subsidiaries of the parent German company, M/s. FAG Kugelfischer Georg Schaefer AG, Germany, the word "FAG" is common in the applicant as well as collaborator's name. 4. Prior to the introduction of Section 66A on 18-4-06, the service tax could not have been collected from the recipient of services in Indi .....

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