https://www.taxtmi.com/caselaws?id=215849 The High Court ruled in favor of the assessee, holding that the activity did not fall under 'Consulting Engineer Services' for Service tax liability. The transfer of technology and technical know-how received was not taxable under the Finance Act, 1994. The Court considered previous decisions and circulars in determining the taxability of the services. It also clarified the jurisdiction issue, stating that the matter fell within the exclusive jurisdiction of the Apex Court under Section 35L of the Central Excise Act, 1944, and directed the Revenue to approach the Apex Court if desired. en-us Wed, 13 Apr 2011 00:00:00 +0530 Wed, 22 Aug 2012 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215849 The High Court ruled in favor of the assessee, holding that the activity did not fall under 'Consulting Engineer Services' for Service tax liability. The transfer of technology and technical know-how received was not taxable under the Finance Act, 1994. The Court considered previous decisions and circulars in determining the taxability of the services. It also clarified the jurisdiction issue, stating that the matter fell within the exclusive jurisdiction of the Apex Court under Section 35L of the Central Excise Act, 1944, and directed the Revenue to approach the Apex Court if desired. Case-Laws Service Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215849