2008 (1) TMI 66

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..... -1.  Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has set aside the demand of service tax confirmed by the Asst. Commissioner, Revenue has preferred the present appeal. We have heard Shri Sameer Chitkara, SDR for the Revenue and Shri P.M. Dave, Advocate and Shri Dhaval Shah, Advocate for the respondent. 2. As per facts on record, respondents are enga....

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....ing technical know-how i.e for allowing the appellants a right to use licensed technology of M/s. T.T., Germany, and as such the agreements are in the nature of allowing use of intellectual property rights. From the agreements it is clear that M/s. T.T, Germany had agreed to provide technical know-how to the appellants for manufacture of various products, on payment of lump sum fees and royalty as....

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....g.) has held that royalty for technical know-how paid to foreign collaborator was not liable for service tax under "consulting engineer service" during the material period. 18. The technical know-how provided by the foreign company as per the licensed agreements was transfer of intellectual property rights and no consultancy or advice was involved and hence the same was not liable to service ta....

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.... for the manufacture of various machineries and spares. Therefore, the technical know-how provided by M/s. T.T., Germany could not be termed as advice or consultancy. Therefore, the technical know how provided by M/s. T.T., Germany cannot be equated with any service covered under consulting engineer service. Therefore, the service tax demanded and confirmed under consulting engineer service is her....