2005 (7) TMI 610

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....llant. Shri B.L. Narasimhan with Rajesh Kumar, Advocates, for the Respondent. ORDER M/s. Panasonic AVC Networks India Co. Ltd., got into a collaboration agreement in 1993 with M/s. Matsushita Electric Industrial Co. Ltd. Japan in order to obtain technical know-how and training for the purpose of manufacturing Colour T.V. and Audio products. In terms of the agreement, in addition to lumpsu....

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.... was provided is not relevant in the context of service taxation because the evidence of provision of service tax lies in the payment for the services as agreed upon by the provider and the consumer". 3. We have perused the records and heard both sides. "Consulting engineer" and "Taxable Service" have been defined in the Finance Act as under :- "'Consulting Engineer' means any professio....

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....ter whether the transaction between the parties was a transaction between a client and a consulting engineer. The Commissioner was clearly in error in holding that date of payment for service is the relevant factor under the statute and not time of providing of service. 4. In the above factual and legal situation, the tax demand is not sustainable at all. The appeals of the parties are, ac....