https://www.taxtmi.com/caselaws?id=77723 The Court held that technical know-how and assistance provided by a foreign company to an Indian company did not fall under taxable 'Consulting Engineer Service.' The Court considered amendments to the Finance Act, clarifying that the service receiver was not liable for tax before the specified changes. Relying on past decisions, the Court ruled in favor of the assessee, concluding that the service receiver was not obligated to pay tax for the period in question. The appeal challenging the taxability of the services was dismissed, affirming the decision of the CESTAT. en-us Thu, 24 Jun 2010 00:00:00 +0530 Wed, 07 May 2014 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77723 The Court held that technical know-how and assistance provided by a foreign company to an Indian company did not fall under taxable 'Consulting Engineer Service.' The Court considered amendments to the Finance Act, clarifying that the service receiver was not liable for tax before the specified changes. Relying on past decisions, the Court ruled in favor of the assessee, concluding that the service receiver was not obligated to pay tax for the period in question. The appeal challenging the taxability of the services was dismissed, affirming the decision of the CESTAT. Case-Laws Service Tax Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77723