2011 (2) TMI 872

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.... Chacko: In this appeal filed by the Revenue, the short question arising for consideration is whether service tax is leviable on the technical know-how fees and royalties paid by the respondent to their foreign collaborators, under the head "consulting engineer service" for the period 7.7.1997 to 15.8.2002. We have examined the records and heard both sides. It is not in dispute that the respond....

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....e of Navinon Ltd. vs. CCE, Mumbai-VI 2004 (116) ECR 384 (Tri.-Mumbai). Similarly, in the case of Bajaj Auto Ltd. vs. CCE, Aurangabad 2005 (179) ELT 481 (Tri.-Mumbai) also, identical question was answered in the negative on a similar set of facts for a comparable period. The lower appellate authority relied on these decisions of the Tribunal and set aside the order passed by the original authority.....

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....mbai), wherein it was held that transfer of technology and technical assistance by a foreign company to the Indian company against payment of royalty was not liable to service tax under Section 65 of the Finance Act, 1994. We are inclined to follow this precedent of this Bench. A similar situation is noticed in Ispat Industries Ltd. vs. CCE, Raigad 2007 (8) STR 282 (Tri.-Mumbai). 3. The questio....