TMI Blog2011 (2) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 -TMI - 775 - CESTAT, MUMBAI], wherein it was held that transfer of technology and technical assistance by a foreign company to the Indian company against payment of royalty was not liable to service tax under Section 65 of the Finance Act, 1994 - Decided in favour of assessee. - ST/238/2005 - A/95/2011/CSTB/C-I - Dated:- 15-2-2011 - P G Chacko, Sahab Singh, JJ. For Appellant: Shri W L H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor vehicles (SCORPIO) in India. Apparently, the nature of transactions indicates that, as on today, it involves IPR service (intellectual property right service), which was not taxable prior to 10.9.2004. The question to be considered is whether the said transactions were chargeable to service tax under the head "consulting engineer service" during the period from 7.7.1997 to 15.8.2002. Identic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's appeal. In answer to a query from the Bench, he submits that there is no stay of operation of the Tribunal's orders in Navinon case and Bajaj Auto case. In other words, the decision in the two cases is in operation and can be followed as a precedent. 2. The learned counsel for the respondent has placed on record a plethora of other decisions of this Tribunal, various High Courts and the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order and reject this appeal. 4. As indicated by the learned JCDR, the order-in-original in toto was set aside by the Commissioner (Appeals) regardless of the fact that M/s. Camtek, from whom also technical know-how/assistance was received by the respondent during the material period, were not an agency located abroad. It is, therefore, made clear that the order passed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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