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2014 (1) TMI 719 - AT - Service TaxDemand of service tax - Consulting Engineers service - Payment of royalty - Held that:- appellant received technical know-how from M/s. from M/s. Corrocoat Ltd., UK, for which they have paid royalty. The technical know-how was for the purpose of manufacture, use and sale of products in India by the respondent and the information provided was a relatable to the production process, format and technology. Accordingly, the appellant paid royalty for the technical know-how received - supply of technical know-how does not come within the ambit of "Consulting Engineer's Service - Following decision of BST Ltd. Vs. CCE, Cochin, [2006 (5) TMI 445 - CESTAT BANGALORE], CCE & ST, Bangalore Vs. Molex (India) Ltd., - [2007 (4) TMI 48 - CESTAT,BANGALORE] & CCE, Bangalore Vs Mico Ltd., - [2007 (5) TMI 191 - CESTAT, BANGALORE] - Decided against Revenue.
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