TMI Blog2011 (4) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of Consulting Engineer, charges are linked to the volume of sales of the goods manufactured using such service - prima facie appears that what is transferred is the knowhow of the Appellants and any assistance provided in the initial stage, for which they are not charging is only incidental - Since prima facie convinced that the service is not covered by the entry for Consulting Engineer Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mie India Ltd,90, Nehru Place, New Delhi (SCIL). The payment terms as per the contract is that 20% of the sale proceeds of the goods manufactured by SCIL using the knowhow will be paid to the Appellant. Undisputedly, this service comes within the "Intellectual Property Service" as defined in section 65(55b) of the Finance Act, 1994 from 10.9.2004. The dispute before the Tribunal is whether this se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Ltd Vs CCE Chennai reported in 2007 (5) STR 109 and CCE Vapi Vs M/s Harsiddhi Motors reported in (2009-TIOL-1492-CESTAT-AHM). 5. The learned DR on the other hand, submits that this service will be squarely covered by the definitions of Consulting Engineer Services prior to the date of 10.9.2004. According to him, the payment is on account of the fact that they have to give continued assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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