https://www.taxtmi.com/caselaws?id=212636 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to drop the proceedings against the respondent. It was held that the transfer of technical know-how under licensing agreements, even with royalty payments, does not attract service tax as consulting engineer's service. The Tribunal referred to legal precedents and concluded that the service provided by the foreign company in this case did not fall under the category of consulting engineer's service, thus no service tax liability existed. en-us Tue, 13 Sep 2011 00:00:00 +0530 Wed, 18 Apr 2012 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212636 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to drop the proceedings against the respondent. It was held that the transfer of technical know-how under licensing agreements, even with royalty payments, does not attract service tax as consulting engineer's service. The Tribunal referred to legal precedents and concluded that the service provided by the foreign company in this case did not fall under the category of consulting engineer's service, thus no service tax liability existed. Case-Laws Service Tax Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212636