2009 (10) TMI 5

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..... and details for manufacturing tools, machines, quality control machines for manufacture of automotive silent chain – held that - transfer of technical know-how did not amount to consulting engineer service but was intellectual property service which was leviable to service tax only from 10.9.2004 – demand and penalty set aside. - S/98/2008 - - - Dated:- 7-10-2009 - Ms. Jyoti Balasundaram, Vice- .....

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..... rendered by the appellants was "consulting engineer service" leviable to service tax, following the earlier Order-in-Appeal No. 94/2005-ST dated 21.11.2005 in which demand of service tax on the ground that the service provider M/s. B.E. Gelb Consultancy Services were providing consultancy engineer service was upheld. Hence this appeal. 2. I have heard both sides. Order-in-Appeal No. 94/2005-S .....

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