SIEMENS LTD. Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THIS appeal arises from Order of Review Adjudication No. 50/2006 dated 11 -9 -1006 by which the Commissioner has reviewed the Order -in -Original passed by the Asst. Commissioner dropping the proceedings. The assessee had paid certain royalty charges towards the transfer of technical know -how. The Revenue proceeded to recover the payment of royalty charges under the category of Consulting Engineer. However, in similar matters the Tribunal clearly noted that the payment of royalty for receipt of technical know -how/technical information cannot be brought within the category of Consulting Engineer as per this definition and large number of appeals have been allowed.

(2.) THE learned Counsel relies on one such order rendered in the case of M/s. Rubco Huat Woods Pvt. Ltd. v. CCE, Calicut by Final Order No. 1489/2006 reported in 2006 (4) S.T.R. 603 (T) = 2006 -TIOL -1645 -CESTAT -BANG. He submits that the issue is covered in assessees favour and prays for allowing the appeal.

(3.) THE learned JDR reiterated the departmental view.