2005 (11) TMI 524

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..... 3 dated 21-10-2003. The Commissioner after due analysis has held that the assessee has developed technical know-how and has permitted their joint venture firm to utilize the technical know-how. Therefore he has held that the activity of selling or transferring technical know-how would not amount to advice consultancy or technical assistance as mentioned in the Finance Act, 1994 and he has further .....

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..... view expressed by the learned Commissioner has since been approved by the Tribunal in the above noted citations. The appellants have not carried out any activity of service to be attracted within the category of Consulting Engineers. They have merely transferred their know-how which cannot be brought within the ambit of Consulting Engineering services. This view has been expressed by the Tribunal .....

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