<h1>Tribunal Rules Technology Transfer Not 'Management Consultancy Service' for Service Tax Purposes in India-UK Company Case.</h1> In the case involving an Indian company and a UK company, the tribunal ruled that the transfer of technology or know-how does not fall under 'Management Consultancy Service' for service tax purposes. The tribunal rejected the argument that the agreement, which involved providing specialized technology and know-how to aid in the blending, production, and marketing of products, constituted management consultancy. It determined that such services do not relate to the working system of an organization, thus service tax under the 'Management Consultant' category is not applicable.