2008 (7) TMI 120

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.... the Respondent. ORDER 1. This appeal is filed by Robert Bosch, S.A., Spain, against an order of the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) sustained an order of the original authority demanding service tax from the appellants to the extent of Rs. 1,81,891 and imposed penalty of Rs. 1,000 on the appellants under section 77 of the Finance Act, 1994 (the Act)....

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....bmits that by a line of decisions, it has been settled that transfer of technical know-how is not a service taxable under the category of consulting engineer. He furnishes copies of the following decisions which support his argument : 1. Navinon Ltd. v. CCE [2007] 6 STT 411 (Mum. - CESTAT) 2. Colgate Palmolive (India) Ltd. v. CCE [2008]12 STT 269 (Mum. - CESTAT) 3. Shore to Shore Mills (P....