2007 (2) TMI 58

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....is directed against denial of refund of Rs.1,56,250/- which was paid by the appellant during the investigation of service tax liability of the appellant. The liability itself was in regard to purchase of technical know-how by the appellant from M/s. Lizzini SPA. 2. Under the impugned order, it has been held that the agreement was for Consulting Engineering Service and that service was liable to....

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....ical Information, exclusive, transferable rights to manufacture Contract Products in India and to sell Contract Products in accordance with Article 7.2. The Licensee shall make arrangement for the selling of Contract Products in India and export thereof to other countries all over the world, except Europe where sales can only be made after entering into a specific written agreement with the Lic....