2014 (1) TMI 719

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....re or less similar, they are taken up together for consideration and disposal. Appeal No. ST/242/05 3. The Revenue has filed this appeal against the order passed by the lower appellate authority on the ground that the service received by the appellant by the appellant from abroad is classifiable under "Consulting Engineers Service" and therefore, royalty paid by the respondent, M/s. Kirloskar Brother Ltd. is liable to service tax under the category of "Consulting Engineer's Service". Accordingly, a notice was issued proposing recovery of service tax of Rs. 33,94,806/- for the period 2002-2003 along with interest thereon and also proposing to impose penalties. The adjudicating authority confirmed the demand along with interest ad also impo....

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.... this Tribunal held that transfer of drawings/designs and other technical data cannot be recovered under the definition of Consulting Engineer Service and hence, service tax demand is not sustainable. 6. We have carefully considered the submissions made by both the sides. 6.1 As has been held by this Tribunal in the case of Mitsui & Co. Ltd., Soliz Corporation and Kirloskar Electric Co. Ltd cases (cited supra) designs and drawings are goods and if the respondent has received these designs and drawings from the foreign collaborator, the same are classifiable as goods under the Customs Tariff and the consideration paid for such designs and drawings is not leviable to service tax. Accordingly, we do not find any infirmity in the order passed....