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TMI Blog2013 (12) TMI 1623X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. Devender Singh, Jt. CDR, for the Respondent. ORDER [Order per : Rakesh Kumar, Member (T)]. - The appellant, a company based in Korea entered into an agreement with M/s. Samcor Glass Ltd., Kota for transfer of technology and technical assistance for manufacture of colour picture tubes for which they charged royalty. The department treating the services provided by the appellant as Consulting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (161) (Tribunal) = 2006 (3) S.T.R. 665 (Tribunal), Hero Honda reported in 2006 TIOL 19 and CCE v. Veleo Friction Material India Pvt. Ltd. reported in 2005 (185) E.L.T. 78 (Tribunal) = 2006 (3) S.T.R. 588 (Tribunal). This order of the Addl. Commissioner was reviewed by the Commissioner vide review order dated 8-12-2008, by which he held that the transfer of technology under the licence agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst this order of the Commissioner, this appeal has been filed. 2. Heard both the sides. 3. Shri R. Murlidharan, Consultant, ld. Counsel for the appellant, pleaded that firstly the transfer of technology under Technical Collaboration/licence agreement against royalty payment is not covered by consulting engineer's service, that this activity become taxable as intellectual property s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Korea and have no branch or any establishment in India. In respect of a taxable service provided by an offshore service provider not having any branch office or establishment in India to a person in India, Service Tax could be charged from the service recipient in India w.e.f. 18-4-2006. But neither during the period prior to 18-4-2006 or during period w.e.f. 18-4-2006, there was any provision to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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