2007 (2) TMI 62

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....r-in-Review No. 46/2006 dated 5-9-2006 passed by the Commissioner of Service Tax Bangalore setting aside the order passed by the Assistant Commissioner granting relief to the assessee by dropping the demands. The demands raised pertain to service tax with regard to design, drawing and know-how received by the assessee for manufacture of certain goods. The Revenue proceeded to levy the service tax ....

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....e judgments as filed in the tabular column by the counsel is reproduced herein below. Sl. No. Citation Gist 1. Bharat Electronics Ltd. & Ors v. CCE in Final Order Nos. 1061 to 1063/06 dated 15-6-2006 Service Tax is not leviable on transfer of technology 2. CCE v. Rubco Sales International (P) Ltd., 2006 (1) S.T.R 291 (T-Bang) Transferring technical know-how would not come within the ambit....

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....ing services 6. Samsung Electronics Co. Ltd. v. CCE, 2006 (1) S.T.R. 217 (T) Know-how fee and royalty paid to holding company towards right to use trade mark, merely a transaction in property and not consultancy advice and service tax was not leviable 7. CCE v. Veleo Friction Material India (P) Ltd., 2006 (3) S.T.R. 588 (T) = 2005 (185) E.L.T. 78 (T) Transfer of technology by foreign company....

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.... of service but only a share of product or profit reserved by owner for permitting another the use of his property Learned Counsel submits that as the issue is already covered by the above noted judgments appeal itself could be allowed. 2. Learned DR reiterated the departmental contentions. 3. On a careful consideration, we notice that the Original Authority has given a detailed finding and hel....