2006 (6) TMI 9

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.... (Appeals-II), Bangalore. 2. Revenue proceeded against the appellant on the ground that they had rendered services like design development, design review, installation and commissioning and technology transfer for study and design of oil free compression systems, etc. to their clients to the total billed value of Rs. 4,71,60,135/- for the period from 7-7-1997 to 31-3-2001 without obtaining Regi....

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....1-7-2003. With regard to the transfer of technology, he held that under the provisions of Section 3 of the Research and Development Cess Act, 1986 vide Notification No.18/2002-ST dated 16-12-2002, the same would not be leviable to Service Tax. All the other activities were held to come within the purview of the category of 'Consulting Engineer' for purposes of Service Tax. To that extent, he uphel....

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....e and supply of generator and accessories for IMWOTEC plant, balancing and spar test on ECT supplied earlier, supply of fuel process adopter and nozzle blanking, complete assembly of bought out items and testing and manufacture and supply of energy conservation stem turbine. It was urged that the above activities would not come within the purview of services rendered as 'Consulting Engineer'. (....

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....5. The learned JCDR reiterated the orders of the lower authorities. 6. We have gone through the records of the case carefully. The present appeal deals with the contracts entered by the appellant with their clients. The first contract has been entered with the Naval Science & Technology Lab, Government of India, Ministry of Defence, Vizag. This contract is for "Design, development and supply of....