2008 (8) TMI 114

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....P.G. Chacko, Judicial Member]. - In this appeal of the revenue, the short question arising for consideration is whether service tax was leviable on the transfer of technology, trademark etc., by the respondents to M/s. BMF Beltings Ltd. for manufacture and sale, by the latter, of certain goods, under the head 'Consulting engineer's service' specified under section 65 of the Finance Act, 1994, duri....

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....ppeal. The substantive ground of this appeal reads as under:- "As per provisions of Service Tax Law, 'Consulting Engineer' means any professionally qualified engineer or engineering firm who either directly or indirectly, renders and advice consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. As per Law Lexicon "engineering" means:- (i) the act....

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.... the category of "Consulting Engineer" and the royalty received by M/s. Fenner for the service of transfer of technical know-how and designs is liable to service tax." 3. The learned counsel for the respondents has submitted that the question whether transfer of technical know-how could be charged to service tax under the head "Consulting engineer's service" is no longer res integra. He has cited....