TMI Blog2007 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. - This appeal arises from OIA No. 11/2004 dated 27-1-2004 by which the activity undertaken by the appellant in regard to transfer of technology has been considered by the Revenue as coming within the category of 'Consulting Engineer'. This is challenged by the appellants on the ground that both the orders clearly accepted the fact as stated in the Show Cause Notice that the appellants wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Engineer services. 3. BST Ltd . v. CCE, Cochin - 2006 (4) S.T.R. 40 (Tri-Bang.) Technical know how received from foreign collaborator would not amount to services of 'Consulting Engineer'. 4. India Pistons Ltd . v. CCE, Chennai - 2006 (2) S.T.R. 216 (Tri-Chennai) Payment made to foreign collaborators during 1988-99 till April 2002 in terms of 'techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this issue is covered in their favour in terms of the above judgments and the gist of citations already noted therein, which is extracted supra. He submits that the appeal is required to be allowed in terms of the above judgments. 3.The learned JDR in his usual fairness submitted that the Revenue is not denying the fact that the assessee was only transferring the technology. Therefore, he le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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