2004 (9) TMI 641

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....ph Kodianthara, Advocate, for the Appellant. Shri L. Narasimha Murthy, SDR, for the Respondent. ORDER The appellant is engaged in the manufacture and sale of heat sealing machines. In fact he has developed a technology of manufacturing heat sealing machines. He sold the technology to another business concern for certain consideration. In terms of the agreement, the royalty of 5% of the sa....

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....ved for consulting engineering services. He also brought to our attention the Order-in-Original No. 89/04, dated 14-9-2004 passed by the Deputy Commissioner of Central Excise & Customs Muvattupuzha Division in the case of the appellant holding that royalty received is not liable for service tax. He requested the bench to remand the matter to the original authority in view of this decision. 4.&e....