2008 (7) TMI 84

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....ko, Member (Judicial) and P. Karthikeyan, Member (Technical)  (Final Order No. 679/2008 dt. 8.7.2008 certified on 15.7.2008 in Appeal No. ST/38/2005) Shri M. Somasundaram, Consultant for the Appellants. Shri V.V. Hariharan, JCDR for the Respondent. [Order per P. Karthikeyan Member (Technical)] - This appeal filed by M/s. Motherson Automotive Technologies & Engineering (MATE) is di....

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....ty @ 5% of the sale price of finished products. The project did not take off. The demand of service tax under engineering consultancy is on the amount of 1,34,000 UK Pounds paid as lump sum to Tennex. 2. The learned consultant submitted that it is settled by several judicial authorities that transfer of technical know-how does not amount to rendering of Engineering Consultancy. The agreement be....