2010 (1) TMI 392

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..... . Reading of the entire agreement throws light that technical knowhow was supplied to the appellant by the Japanese concern. Held that- the impugned order shows that there was provision of technical assistance, guidance, advice and training to the engineers and personnel of the appellants specifically as per provisions made in Article 3 of the agreement between the parties. Further, observation of .....

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..... eration was paid. Revenue claims that service provided by Japanese concern was consultancy engineering service. But there was mere transfer of technical knowhow on payment of royalty and licence fee. Reading of the entire agreement throws light that technical knowhow was supplied to the appellant by the Japanese concern. 2. To the aforesaid proposition of the ld. Counsel, there is objection of R .....

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..... hnical support. It is therefore not possible to comprehend how technical knowhow was provided by the Japanese concern. Viewing such observation by the appellate authority, we are convinced that the appellant should not suffer insisting pre-deposit of service tax which otherwise shall cause genuine hardship. 4. We are not expressing any opinion on the aforesaid dispute. Unless the facts meet prop .....

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