TaxTMI 
TaxTMI 
2006 (11) TMI 577
X X X X Extracts X X X X
X X X X Extracts X X X X
....pect of the same agreement, the Tribunal had waived pre-deposit in another matter which was filed by the recipient for the subsequent period. Copy of the order dated July 17, 2006 is placed on record. It appears from the order that no reference has been made whatsoever to any of the clauses of the agreement which have been taken into consideration by us. Moreover, interim order in respect of different period and against a different impugned order cannot constitute a precedent for passing interim order in the present case. It is submitted for the Revenue that in similar matters raising the issue regarding know-how in the context of service tax, orders of pre-deposit had been made. In the present case, the appellant was alleged to be a serv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e recipient, charges towards technical information on dates mentioned in the show cause notice and services were required to be provided for the period spent over the validity of the agreement. It was found that the services on account of technical information including technical assistance as per the agreement. Referring to the provision of rule 4 as it was operative during the period February 28, 1999 to August 16, 2002 it was held that since the services were provided to Hero Honda Motors Ltd., in India, they were liable to pay tax. The only concession was that the nonresident may not make an application for registration, if such person pays the service tax on taxable service rendered by him, under rule 6. It was held that the provisions....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntended that the appellant was a non-resident and was not a consulting engineer in the sense in which the expression was understood in the profession. Since the appellant was non-resident and technical information was prepared abroad and despatched from there it cannot be said that the services were rendered in India. He submitted that, in any event, the consideration which related to know-how as trade secret was different from the payments made for giving technical assistance. According to him, the payments for technical assistance, apart from the value of the intellectual property, were only to the tune of Rs. 1,10,24,361.95, as per the statement showing "Remittances by Hero Honda Motors Limited from 1997 to 2002 (June 20, 2002) for....