2007 (5) TMI 143

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....x was rightly payable by the respondent in regard to technical know how fee paid by it to French Company during the year 2002-03. The contention is that the said technical know-how fee attracted service tax as "Scientific and Technical Consultancy Service". 3. The submission of the ld. Counsel for the respondent is that the appeal does not context the finding of the Commissioner appeals) in para ....

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....viable on the Appellant." Ld. Counsel would point out that since the service agreement with the French Co. was of 1990 and service was rendered well before the introduction of service tax on "scientific or technical consultancy" service, there could be no tax demand at all, as the levy introduced in 2001 is prospective in its operation. It is also pointed out that the prospective nature of the le....