Technical assistance and technical know-how received by an Indian company from a foreign company for period November, 1998 to December, 2000 is neither taxable u/s 65(31) nor u/s 66A of the Finance Act, 1994

JUDGEMENT Revenue has come up in this appeal challenging the order passed by CESTAT order-in-appeal Final Order No.1061 to 1063/06 dated ID.6.2006. 2. Being aggrieved by the order of the Asst. Commissioner of Central Excise, respondent- assessee had preferred an appeal before the Commissioner of Central Excise (Appeals), Bangalore contending that it is not liable to pay service tax in respect of the service rendered by the assessee (Foreign Company) to an Indian Company on the ground that Service Tax Act was not applicable for the relevant period. Disputed period is between November, 1998 and ...