2016 (10) TMI 770

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....has Research and Development Centre in Faridabad in which they develop a process for preparing a petroleum additive described as ZSM-5 Addictive. This product when added to Fluid Catalytic Cracking Catalyst enhancing the LPG yield. The technology has been patented by the appellant. In terms of an agreement, they transferred the technology to M/s Sud-Chemie India Ltd. (SCIL) for commercial production of the product. The payments terms of the agreement with the SCIL was that 20% of the sale proceeds of the goods manufactured by SCIL using the technical knowhow was to be paid to the appellant. The appellant in turn, will :- (i) provide technical information for manufacturing the product ; (ii) will provide free of charge, technical back ....

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....e definition of consulting engineer prior to 10/9/04. 5. We have carefully considered the rival submissions. It is not in dispute that the service rendered by the appellant is covered by intellectual property services w.e.f. the date of its introduction i.e. 10/9/04. The dispute is only with reference to the period prior to this date when Revenue seeks to demand the service tax under consulting engineer service. The definition of consulting engineer service in Section 65 (31) and 65 (105) (g) of the Finance Act is reproduced below for ready reference :- "Consulting Engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistanc....