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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>Appeal granted: Furnace repair services not consulting engineering.</h1> The appeal was allowed with consequential relief as the services for repairing a furnace were determined not to fall under consulting engineering services ... Appellant-company availed the services of persons from their foreign based parent company for the purpose of repairing their furnace - Services received by the appellants is admittedly for the purpose of repair and maintenance, and the cannot be considered as that of consulting engineering services. The transfer of technical know-how also would not come within the ambit of consulting engineering services – appeal of assessee is allowed The appeal was against an order dated 17-11-2004 regarding services for repairing a furnace. The services were not considered as consulting engineering services but for repair and maintenance. The appeal was allowed with consequential relief.

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