2006 (6) TMI 484

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....s in this case had collected Rs. 36,37,821 from M/s. Roots Industries Ltd., Coimbatore (RIL) on September 3, 1999, being the third and final instalment of entrance fee for supplying the technical know-how to M/s. RIL. As per agreement, the entrance fee constituted charges towards technical know-how such as drawings, designs, manufacturing plans, etc., for manufacturing signalling devices for vario....

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....hey received compensation and they did not render any service to M/s. RIL. It is argued that in view of the decision of the Tribunal in Navinon Ltd. v. CCE [2004] 172 ELT 400 (T), know-how transfer is not subject to service tax under the category of "consulting engineer's service" and, therefore, sought to set aside the impugned order. The learned advocate appearing for the appellant has reite....