TMI Blog2007 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... .O.No. 180/2007 and S.O.No. 132/2007 - Dated:- 5-2-2007 - [Order per: S.L. Peeran, Member (J)]. - The stay application and appeal arise from Order-in-Review No. 46/2006 dated 5-9-2006 passed by the Commissioner of Service Tax Bangalore setting aside the order passed by the Assistant Commissioner granting relief to the assessee by dropping the demands. The demands raised pertain to service tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of technical assistance and information cannot be brought within the category of consulting engineers. The following judgments and the gist of the judgments as filed in the tabular column by the counsel is reproduced herein below. Sl. No. Citation Gist 1. Bharat Electronics Ltd. Ors v. CCE in Final Order Nos. 1061 to 1063/06 dated 15-6-2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T). Consideration paid was not for any consultancy service but for transfer of intellectual property. It was further held that in a technical collaboration agreement, value of incidental advice, if any, cannot be cut out and subject to service tax as consulting engineering services 6. Samsung Electronics Co. Ltd. v. CCE, 2006 (1) S.T.R. 217 (T) Know-how fee and roy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Royalty for technical know-how is a share of profit reserved by owner for permitting another person to use his property and is not payment for any service and its payer could not be liable to service tax 10. Turbo Energy Ltd. v. CCE, 2006 (3) S.T.R. 678 (T) = 2005 (187) E.L.T. 47(T) Royalty paid to foreign supplier for transfer of technology is not payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istance/transfer of technical know-how, cannot be brought within the ambit of consulting engineer. Therefore, the impugned order passed by the Commissioner is not in terms of the ratio of the judgments cited supra. The Original order is correct in law. In that view of the matter, we are required to allow the stay application and appeal. The stay application and appeal are allowed in terms of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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