2005 (2) TMI 4

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent and client – Technology transfer and receiving are different as of Consulting Engineering Services – Demand and Penalty - Appeal No. S/41/04/MAS - Final Order No. 236/2005 - Dated:- 22-2-2005 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeal also. Technology transfer and receipt of payment for the same is distinguishable from "Consulting Engineering Services". Commissioner (Appeals)'s finding is, therefore, right in the facts of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X