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2017 (4) TMI 197
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.... Shri S.J. Sahu, AC (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - This appeal has been filed by M/s. Bright Brothers Ltd. against order of Commissioner (Appeals). The Commissioner (Appeals) vide impugned order has allowed the Revenue's appeal against the original adjudicating authority. The issue pertains to includibility of lump sum amount of Rs. 4,00,000/- paid by th....
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.......................... the proposed production line in India except for equipment and machine directly purchased by the licensee, to successfully manufacture the products following all operative instruments and guidance given by the licensor. Which implies that the technical know-how under transfer is not related to the equipment and machines directly purchased by the licensee and is related to su....