2006 (10) TMI 26

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..... - Both these appeals raises common question in law and hence, they are taken up together for disposal as per law. The Revenue proceeded against the assessee for levying Service Tax on the consideration received by the assessee on transfer of the contract through an assignment deed. The Revenue has considered the  activity of transfer of drawings/designs and other technical data and the cons....

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....TDPSL on an exclusive basis so as to enable TDPSL to undertake the design,  manufacture, sale of AC generators, their parts and components to the designs of TDK.  For the said purpose, they transferred to TDPSL the entire set of documents relating to the technical information for the manufacture of the said generators, their parts and components. They received a sum of Rs. 50/- lakhs tow....

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....o professional advice or consultancy or technical assistance was provided. He also relied on the ruling rendered by the Delhi Bench in the case of M/s. Yamaha Motors (India) Pvt. Ltd. v. CCE, Delhi-IV (Faridabad) - 2006 (3) S.T.R. 665 (Tribunal) = 2005 (186) E.L.T. 161 (Tribunal) = 2005 (TIOL) 598 wherein also in a similar circumstances the levy of Service Tax on such transfer of technology has be....