2005 (3) TMI 558

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..... Appellant. Shri B.L. Meena, SDR, for the Respondent. [Order (Oral)]. - In this appeal, the challenge is against a demand of service tax on what is regarded by the department as Engineering Consultancy under an agreement captioned Manufacturing and Technical Licence Agreement , dated 9-1-1998, entered into between the appellants and an Italian company by name, SAME DEUTZ FAHR SpA . .....

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..... g taxable service from a non-resident. It is pointed out that a provision for such levy was made only w.e.f. 16-8-2002, on which date service-recipient was included within the definition of person liable for paying Service tax . Ld. Counsel also adverts to the merits of the case and submits that what was provided by the Italian company to the appellants was in the nature of transfer of intellectu .....

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..... x. This position has already been settled by a Division Bench of this Tribunal in the case of Navinon Ltd. v. CCE, Mumbai - 2004 (172) E.L.T. 400 (Tri.-Mumbai). In the circumstances, without looking into the merits of the rival contentions as to the nature of service, I set aside the demand of Service tax and, for that matter, the penalties. 4. The impugned order stands set aside and the appeal .....

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