2007 (10) TMI 2

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....tivity undertaken by the appellant in regard to transfer of technology has been considered by the Revenue as coming within the category of 'Consulting Engineer'. This is challenged by the appellants on the ground that both the orders clearly accepted the fact as stated in the Show Cause Notice that the appellants were only transferring the technology in the form of supplying the designs. This acti....

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....oreign collaborator would not amount to services of 'Consulting Engineer'. 4. India Pistons Ltd. v. CCE, Chennai - 2006 (2) S.T.R. 216 (Tri-Chennai) Payment made to foreign collaborators during 1988-99 till April 2002 in terms of 'technical assistance agreement'. The Tribunal held that technology transfer is distinct and separate from engineering consultancy service, hence no service tax ....

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....l is required to be allowed in terms of the above judgments. 3.The learned JDR in his usual fairness submitted that the Revenue is not denying the fact that the assessee was only transferring the technology. Therefore, he leaves the matter to the discretion of the Bench. 4.On a careful consideration, we notice from the facts of the case that the appellants were only transferring the technolo....