2007 (2) TMI 62

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....cation and appeal arise from Order-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 p....

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....wing judgments and the gist of the 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....

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...., cannot be cut out and subject to service tax as consulting engineering 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....

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....05 (187) E.L.T. 47(T) Royalty paid to foreign supplier for transfer of technology is not payment 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. ....