Transfer of Technical Knowhow prima facie covered under Intellectual Property Service with effect from 10.9.2004 and Not taxable under Consulting Engineer service prior to 10.9.2004

Prima facie, we are not able to accept the contention that for services of Consulting Engineer, charges are linked to the volume of sales of the goods manufactured using such service. From the details given, it prima facie appears that what is transferred is the know how of the Appellants and any assistance provided in the initial stage, for which they are not charging is only incidental. Since we are prima facie convinced that the service is not covered by the entry for Consulting Engineer Services during the relevant period of time, the appellants have made a strong prima facie case for wavi...