2009 (9) TMI 49

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..... eived any technical assistance so as to be liable to pay service tax under the head ‘consulting engineer’s service’ – held that – matter remanded for consideration in view of levy of service tax on intellectual property rights with effect from 10.09.2004.
Ms. Jyoti Balasundaram, Vice-President Shri V.S. Manoj, Advocate for the Appellants Ms. Indira Sisupal, JDR for the Respondent [Order]. - .....

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..... en raised for the first time in the appeal before the Tribunal and requires to be considered in the light of the decision of the Hon'ble Bombay High Court in Indian National Shipowners Association Vs. Union of India - 2009 (13) STR 235 (Bom.) and the decision of the Delhi High Court in Unitech Ltd. Vs. Commissioner of Service Tax, New Delhi - 2009 (15) STR 385 (Del.). I, therefore, set aside the i .....

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