2005 (9) TMI 685

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..... al arises from OIA No 22/05 dated 31-1-05. The issue that is required to be considered in this appeal is as to whether the royalty charges collected by the appellants would come within the category of consulting engineer and subject to levy of service tax. Learned Counsel submits that the issue is no longer res integra and relies on this Tribunal ruling rendered in the following cases : 1. .....

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..... 3. Learned counsel contests this submission. He submits that royalty is different from transfer of technology and the service tax cannot be collected on it. The notification refers to an amount paid equivalent to the amount of the cess paid on the said transfer of technology under the provisions of Section 3 of the Research and Development Cess Act 1986. The same is not the position in this cas .....

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