TMI Blog2008 (9) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... received from its foreign collaborators in exchange for royalty or technical know-how fees – Held that - in a couple of cases relied on, revenue has filed appeals before the Apex Court which has not stayed these orders is not adequate reason to interfere with the impugned order – order of the commissioner (appeals) upheld – revenue appeal dismissed. - S/155 OF 2006 - 984 OF 2008 - Dated:- 9-9-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the engineering consultancy which it had received from the companies located abroad. In passing the impugned order, the Commissioner (Appeals) relied on the several judicial authorities. The appeal filed by the revenue is mainly on the ground that the case law relied upon by the lower appellate authority i.e., Navinon Ltd. v. CCE 2004 (172) ELT 400/[2007] 6 STT 411 (Mum.-CESTAT) and CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer of technology by a foreign company to an Indian company was not Engineering Consultancy. In Navinon Ltd's case (supra) it was held that royalty payment was not to be treated as payment for a service provided. It was a share of product or profit received by owner for permitting another the use of its property. Royalty payments for the use of technology and know-how could not be equated with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical know-how fees. 4. On a careful consideration of the impugned order, I find that the same is founded on sound reasoning and binding case law. That in a couple of cases relied on, revenue has filed appeals before the Apex Court which has not stayed these orders is not adequate reason to interfere with the impugned order. In the circumstances, the appeal filed by the revenue is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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