2006 (1) TMI 36

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..... 004-NB(SM) - Final Order No. 241/2006-SM(BR)(PB) - Dated:- 5-1-2006 - [Order].- The appellants were issued show cause notice demanding Service tax on the services of Consulting Engineer received by them during 1998-99 in terms of their Agreement dated 5-11-97 with NI/s. WOCO Franz Josef Wolf Co., Germany. The show cause notice was adjudicated by the Dy. Commissioner under his order dated 31 .....

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..... ived by them under the category of Consulting Engineers According to appellants they were paying royalty for transfer of technical knowhow and it is not a service of Consulting Engineers. 2. It was argued for the appellants that the appeal filed by the Revenue has been decided by the Tribunal under Final Order No. 399/2005-NB(A), dated 16-3-2005 [2006 (3) S.T.R. 653 (Tribunal) = 2005 (186) E.1.. .....

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