2007 (5) TMI 75

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..... red by a large number of judgments as given below :- (i) Navinon Ltd. v. CCE, Mumbai-IV - 2006 (3) S.T.R. 397 (Tri.-Mumbai) = 2004 (172) E.L.T. 400 (T) (ii) Rubco Huat Woods P. Ltd. v. CCE, Calicut 2006 (4) S.T.R. 603 (Tri. Bang.) (iii) BST Limited v. CCE, Cochin - 2006 (4) S.T.R. 40 (Tri.-Bang.) (iv) SKF India Limited v. CST, Bangalore - 2006 (4) S.T.R. 224 (Tri.-Bang.) (v) Bajaj Auto Ltd. v .....

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..... he above noted judgments, the Tribunal has already held that such payment of royalty on transfer of technology/information does not come within the heading of Consulting Engineer. We are surprised that the Commissioner has refused to follow the above noted judgments, which settled the issue. There was no reason to have taken a different view despite noting those citations in the order. There is no .....

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