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        Service Tax

        2007 (2) TMI 61 - AT - Service Tax

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        Transfer of Technical Know-How Not Taxable as Consulting Engineer Services The Appellate Tribunal CESTAT, Bangalore allowed the appeal and stay application, holding that the transfer of technical know-how does not constitute ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Transfer of Technical Know-How Not Taxable as Consulting Engineer Services

                            The Appellate Tribunal CESTAT, Bangalore allowed the appeal and stay application, holding that the transfer of technical know-how does not constitute 'Consulting Engineer Services'. The appellants, who received technical information from a foreign company, were not liable for service tax as claimed by the Revenue.


                            The Appellate Tribunal CESTAT, Bangalore allowed the stay application and appeal together, citing a previous judgment that transfer of technical know-how does not fall under 'Consulting Engineer Services'. The appellants received technical information from a foreign company and the Revenue tried to recover service tax, but the Tribunal ruled in favor of the appellants.
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