2005 (3) TMI 573

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....B.L. Narasimhan, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The respondents herein are receivers of consulting engineering services from M/s. WOCO Franz Wolf & Co. Germany with whom they entered into agreement for know-how and license agreement on 5-11-1997. They paid technical know-how fees in consideration of technical assistance and consulting services ....

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....s not have office in India, service tax shall be paid either by such a person or on his behalf by any person authorised by him, and prior to August 2002 when the service tax receiver was made liable to pay tax. Hence, this appeal. 2. We have heard both sides. The department relies upon Clause 4.07 of the collaboration agreement dated 5-11-1997 providing that "the licencee (respondents) shall....