2008 (10) TMI 26

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.... Departmental Representative, for the Revenue; Shri Alok Barthwal, Advocate for the respondents; [Order per S.S. Kang Vice President, - Heard both sides. 2. Revenue filed Misc. application to place on record the fresh authorization.  Misc. application is allowed. 3. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that under the agreemen....

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....the Tribunal in the case of CCE & ST, Bangalore vs. Toyoda Iron Works Co. Ltd., reported in 2007 (7) STR 603 (Tri.-Bang.) to submit that the agreement for transfer of technology know-how would not fall under the category of consulting engineer for service tax liability.  The same view is taken in the case of CCE, Bangalore vs. Toyota Motor Corpn., Japan, reported in 2007 (8) STR 478 (Tri.-Ban....