TMI Blog2007 (5) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... f law and facts and they are taken up together for disposal as per law. The Commissioner (Appeals) in both the appeals has considered the aspect pertaining to transfer of technical know-how by a foreign collaborator to the respondent herein and has held that such transfer of technical know-how or assistance does not come within the ambit of the definition of consuiting engineers by levy of service tax. This is not challenged. The findings recorded by the Commissioner in OIA No. 191/2004-S.T., dated 15-12-04 is reproduced herein below: " I have perused the records of the case and have carefully considered the submission made during the personal hearing on 25-11-2004. It is seen that the appellants have entered into an agreement with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 1994. Service Tax - Deduction at source - in absence of provisions for same, it cannot be insisted upon by department. Service Tax - Liability of recipient of service - for period prior to amendment of rule 2(d) of Service Tax rules 1994, recipient could not be held liable to tax. Service Tax - Person from outside India - For period prior to 28-2-1999 when second proviso to Rule 6(1) of Service Tax Rules, 1994 was introduced, even though such person may be liable to duty, they could not be charged with suppression of facts - Section 78 of Finance Act, 1994. Words and Phrases - Royalty - It is share of profit reserved by owner for permitting another person to use his property." In as much as the Hon'ble CESTAT has answered alm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-10-07 [2007 (7) S.T.R. 598 (T)] wherein also the issue stands decided. Further reference is made to COEN Company v. CCE (Appeals), Mangalore [2006 (2) S.T.R. 488 (Tri.-Bang.)], Navinon Ltd. v. CCE, Mumbai [2006 (3) S.T.R. 397 (Tri.-Mum.) = 2004 (172) E.L.T. 400 (Tri.-Mum)], Bajaj Auto Ltd. v. CCE C, Aurangabad [2006 (3) S.T.R. 411 (Tri.-Mum.) = 2005 (179) E.L.T. 481 (Tri.-Mum.)]. 4. We have considered the submissions and perused the judgments cited by the counsel. It is seen that the issue is no longer res integra and the Commissioner has rightly followed the rulings in his findings and has correctly decided the issue in assessee's favour. The citations referred to above support the assessee's case. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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