2005 (3) TMI 558

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....or the Respondent. [Order (Oral)]. - In this appeal, the challenge is against a demand of service tax on what is regarded by the department as "Engineering Consultancy" under an agreement captioned "Manufacturing and Technical Licence Agreement", dated 9-1-1998, entered into between the appellants and an Italian company by name, "SAME DEUTZ FAHR SpA". The Italian company provided designs, drawi....

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....t is pointed out that a provision for such levy was made only w.e.f. 16-8-2002, on which date service-recipient was included within the definition of "person liable for paying Service tax". Ld. Counsel also adverts to the merits of the case and submits that what was provided by the Italian company to the appellants was in the nature of transfer of intellectual property right which, at the material....