2009 (10) TMI 5

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..... Respondent. [Order]. - The brief facts of the case are that the appellants herein had entered into an agreement with M/s. B.E. Gelb Consultancy Services, USA to provide technical know-how, complete product design and engineering specifications of various types, other relevant advices including designs and details for manufacturing tools, machines, quality control machines for manufacture of autom .....

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..... nal's order reported in 2009 (14) STR 241 holding that transfer of technical know-how did not amount to consulting engineer service but was intellectual property service which was leviable to service tax only from 10.9.2004. The period in dispute in the present appeal being prior to that date namely July 2002 to December 2003, the demand against the appellants cannot be sustained and is required t .....

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