https://www.taxtmi.com/caselaws?id=75741 Transfer of technical information, technical assistance and technical know-how for establishing and operating a repair and maintenance service centre falls outside consulting engineer service where it constitutes transfer of technology rather than taxable consultancy. Service tax cannot be imposed under that category. Notification No. 36/2004-ST, effective from 1 January 2005, operates prospectively and cannot create liability for an earlier period. The service tax demand is therefore unsustainable both because the activity is not taxable consulting engineer service and because the notification does not apply to the disputed period. en-us Wed, 04 Apr 2007 00:00:00 +0530 Tue, 11 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75741 Transfer of technical information, technical assistance and technical know-how for establishing and operating a repair and maintenance service centre falls outside consulting engineer service where it constitutes transfer of technology rather than taxable consultancy. Service tax cannot be imposed under that category. Notification No. 36/2004-ST, effective from 1 January 2005, operates prospectively and cannot create liability for an earlier period. The service tax demand is therefore unsustainable both because the activity is not taxable consulting engineer service and because the notification does not apply to the disputed period. Case-Laws Service Tax Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75741