2008 (5) TMI 95

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....er per P. Karthikeyan, Member (T)] - The impugned order demanded an amount of Rs.36,052 from M/s. Switzer Instrument Ltd., Chennai, found to be due from them towards service tax under the category of Consulting Engineer. The Commissioner also demanded interest on the above amount of service tax. He imposed penalty under section 76 (Rs.100), section 77 (Rs.1,000) and section 78 (Rs.37,000) on the a....

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....was passed pursuant to revision in terms of section 84 of the Finance Act, 1994. 2. Moving the application for waiver of pre-deposit and stay, the Ld. Counsel for the appellants submits that there are a catena of decisions of the Tribunal holding that royalty payments in exchange for technical know-how/technical knowledge etc. was not exigible to service tax under the category of 'Consulting En....

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.... The case law cited by the Ld. Counsel support his prayer for waiver and stay. The IFFCO case covers a situation where the provision of service included rendering of engineering services in terms of the agreement, as observed by the Tribunal. In the Nokia India (P.) Ltd. s case (supra) there was no transfer of technical know-how for which royalty was paid. That decision only held that technical as....