2005 (9) TMI 685

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri Ganesh Havanur, SDR, for the Respondent. ORDER This appeal arises from OIA No 22/05 dated 31-1-05. The issue that is required to be considered in this appeal is as to whether the royalty charges collected by the appellants would come within the category of consulting engineer and subject to levy of service tax. Learned Counsel submits that the issue is no longer res integra a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Notification No 18/02 ST dated 16-12-02 brings within it's ambit transfer of technology for levy of Service tax. Therefore when royalty is collected for transfer of technology, the same is required to be brought, within the net of service tax. 3. Learned counsel contests this submission. He submits that royalty is different from transfer of technology and the service tax cannot be collecte....