TaxTMI 
TaxTMI 
2007 (8) TMI 62
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....eal No. 21/2005, dated 7-3-2005 by which the assessee's appeal has been allowed and the Service Tax raised under the heading of Consulting Engineer' has been dropped on the ground that the assessee was a foreign company which had transferred the technology to the Indian based company for a valuable consideration and therefore, the said activity would not come within the ambit of 'Consulting Engine....
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.... relationship. All the activities undertaken by the appellants on behalf of the joint venture company is in their own interest rather than in the interest of the joint venture company for the reasons stated supra. Therefore, I do not agree with the lower authority's view that the appellants are consultants. Next questions is as to whether the appellants are engineering consultants. The appel....
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.... client in the field of any engineering discipline or in the context of any specific problems. The training and other technical support Is an ongoing process as agreed upon by which the appellants have to ensure that the products manufactured come up to their expected standard comparable to the standard of their products in the world market. In view of the above, I have to hold that the activit....
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....as a share of product or profit reserved by owner for permit ting another the use of his property. Royalty payments in the present case for the use of technology and know-how cannot be equated with any services to be provided by M/s. Ciba Geigy Ltd., to the appellants and therefore, the order of the lower authority attracting a levy of tax on royalty payments made are required to be set aside." ....