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        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.

        <h1>Tribunal allows appeal, exempts service tax on technical know-how fee. Transfer not Consulting Engineer's Service.</h1> The appeal was allowed by the Tribunal, setting aside the demand of service tax on technical know-how fee paid by the appellants to their foreign ... Technical know-how fee paid by the appellants to their foreign collaborators as consideration for the know-how received - service tax was demanded in the category of ‘Consulting Engineer’s Service’ for the period 11-8-1997 to 21-5-1999 - demand of service tax in the category of Consulting Engineer’s Service in respect of transfer of technical knowhow is not sustainable - impugned order is set aside and this appeal is allowed The appeal was against a demand of service tax on technical know-how fee paid by the appellants to their foreign collaborators. The Tribunal found that transfer of technical know-how is not to be treated as Consulting Engineer's Service for the purpose of levy of service tax, as consistently held by previous decisions. The appeal was allowed, setting aside the impugned order.

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