2007 (1) TMI 3

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.... - Heard both sides. 2.This is an appeal filed by the Revenue and the issue is whether the respondent is liable to pay Service Tax on licence fees recovered under the Services of "Consulting Engineering" under the provisions of Finance Act, 1994. The ld. DR submitted that Section 65(18) of Chapter V of the Finance Act, 1994 has defined "Consulting Engineer" as under :- "Consulting Engineer" ....

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....know-how is the licence fees, which the Respondents are collecting from their various clients in India; the agreement between M/s. HSE, Germany and the Respondents makes it quite clear that the licence fees are recovered against making available the Technical expertise/assistance for cooling technology and for controlling the quality of a product. Such services are covered under Section 65(18) as ....

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.... and utilities for installation of the Thermex plant as per drawings provided by H&K. 4.After hearing, perusal of the records and the agreement dated 28-6-2000 between H&K Rolling Mill Engineers Pvt. Ltd. and Rathi Super Steel Ltd., it is seen that the respondents themselves agreed to be an Engineering Company in collaboration with M/s. HSE who are the patent holders of the rapid water quenchin....