2006 (12) TMI 448

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....dent. ORDER The appellants had received Technical know-how from M/s. Samlip Industrial Co Limited, Korea on 6-5-1997 under an Agreement concluded with the foreign company. The consideration for this service, known as royalty, was paid on 5-9-02. The lower authorities have demanded Service Tax on this amount from the appellants. Hence this appeal. 2. Ld. Consultant for the appellants submit....

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.... on royalty paid for the service received by the appellants, classified as Consulting Engineer's Service, no such tax was payable by the appellants inasmuch as, as on the date of receipt of the service, the service recipient was not liable to pay the tax. Finally, ld. Consultant submits that the challenge against the above demand of Service Tax is squarely supported by the Tribunal's decision in C....